Children's Plastic Mary Janes from Canada
Dressy mary jane shoes for girls aged 5-10, with rubber soles and shiny plastics uppers imitating patent leather. Not sports footwear and valued at $8/pair. Falls in 6402.99.80 as other rubber/plastics footwear in the specified value range.
Duty Rate — Canada → United States
30%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Classify by actual materials, not imitative appearance—plastics upper confirmed by surface area
• For children's sizes, ensure no overlap with baby footwear headings like 6405.20
• Batch import values must average within range; flag high-value outliers