Toddler Polyester Canvas Slip-Ons from Canada
Casual slip-on shoes for toddlers with polyester canvas uppers and textile-faced rubber/plastic soles (textile greatest ground contact, non-durable per US note 5). Adhesive-only attachment, no foxing, valued <$3/pair. Fits 6404.19.47 as non-vegetable textile upper and qualifying textile sole dominance.
Duty Rate — Canada → United States
22.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Label fiber content (e.g
• 100% polyester upper); ensure no vegetable fibers to stay out of 6404.11/6404.19.40
• Prove adhesive-only fixation with manufacturing specs; foxing-like bands trigger exclusion to 6404.19.45