Baby Plastic Pool Slippers from Canada
Soft slip-on slippers for infants with plastic uppers and thin textile-lined soles where textile lacks strength for normal use (U.S. note 5). Valued under $3/pair for poolside or bath use. Classified in 6402.99.61.00 for low-value other rubber/plastics footwear.
Duty Rate — Canada → United States
22.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Test sole textiles for durability characteristics to document why not counted under U.S. note 5 during CBP review
• Ship in consumer packaging with size/age labeling to qualify as finished footwear, not parts
• Avoid bulk packaging that could imply industrial/parts use under heading 6406