Children's Rubber Rain Boots from Canada
Mid-calf rubber boots with plastic uppers for kids, featuring rubber soles, priced at $5.99/pair for rainy day wear. Visible rubber/plastic external layer per Note 3(a) qualifies for 6402; not sports footwear lacking cleat provisions.
Duty Rate — Canada → United States
47.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Size labeling must match US child standards; include HTS on packing list to speed customs
• Test outer sole ground contact area per Note 4(b); rubber must predominate over any textile