Toddler Rubber Sandals from Canada
Soft rubber sandals for toddlers with adjustable plastic straps, $4/pair. 6402.99.79 applies to these other low-value rubber/plastics kids' footwear without sports features.
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
• Kids' safety standards (CPSIA) apply; test for phthalates in PVC
• Size declaration per pair; avoid lumping all toddler sizes
• Supplier affidavits for value accuracy prevent penalties