Toddler Rubber Rain Shoes from Canada
Small waterproof shoes for toddlers with rubber uppers and soles incorporating non-durable textile backing not counted for ground contact per U.S. note 5. Designed for rainy play, valued not over $3/pair. Fits 6402.99.61.00 as other plastic/rubber footwear excluding sports types.
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
Import Tips
• Conduct surface area measurements for uppers and soles per chapter note 4 to substantiate rubber/plastics dominance
• Include commercial invoices specifying per-pair value and sole material specs to avoid undervaluation disputes
• Ensure no sports features like cleats to prevent misclassification under sports footwear subheadings