6402.99.61.00/Kids' Plastic Beach Sandals/Canada

Kids' Plastic Beach Sandals from Canada

Lightweight sandals for children featuring uppers of rubber or plastics and outer soles where textile materials have the greatest ground contact area, but these textiles lack the durability and strength for normal sole use per U.S. note 5. Valued under $3/pair, they are ideal for beach or casual summer wear. Classification falls under 6402.99.61.00 as other footwear not qualifying for textile sole dominance.

Duty Rate — Canada → United States

22.5%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

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Import Tips

• Verify outer sole composition via lab testing to confirm textile area is disregarded under U.S. note 5 due to insufficient durability

• Provide detailed value documentation per pair to prove valuation not over $3, avoiding reclassification to higher-value subheadings

• Label footwear clearly with materials and country of origin to meet CBP entry requirements and prevent delays