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%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
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