Kids' Rubber Toe Cap Sneakers from Canada
Children's sneakers with full rubber uppers reinforced at toes and soles where textile grips are non-qualifying per U.S. note 5 on durability. Priced $3.50-$6/pair, fits HTS 6402.99.71.00 for other rubber/plastics kids' footwear.
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
• Age-appropriate sizing must be documented; no special kids' exemptions but verify value per pair
• Watch for lead/phthalate regs under CPSIA for U.S. market entry beyond tariff classification
• Use ASTM standards for material testing to preempt sole composition disputes