Toddler Rayon Slipper Socks from Canada
Hybrid slipper-shoe for toddlers with rayon textile uppers and thin textile-faced soles (dominant contact). Adhesive rubber midsole, <$3/pair, qualifying construction. 6404.19.47 as low-end textile footwear.
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
• Distinguish from hosiery (6115)—sole presence makes footwear
• Rayon (viscose) is non-veg synthetic; declare composition accurately
• Thin soles common pitfall—still classify if textile contact > plastics