Toddler Plastic Sandals from Canada
Adjustable strap sandals for toddlers made with plastic uppers and rubber outsoles, retail $4.25/pair. Greatest external surface plastic per Note 4(a), other footwear under 6402.99 not exceeding value limit.
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
• Child safety certs (e.g
• CPSIA) required alongside HTS docs
• Photograph uppers/soles for material disputes; plastic must visibly predominate