Polyester Ballet Flats from Canada

Girls' polyester textile upper ballet flats with fabric outer sole (dominant ground contact), rubber mid-sole purely adhesively bonded, no foxing/overlap. At $4.50/pair, classified 6404.19.61.90 for value range, construction specs, synthetic upper, non-durable textile sole. Dressy casual kids' shoe.

Duty Rate — Canada → United States

22.5%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

Size samples must match declared construction; discrepancies lead to reclassification

For kids' sizes, confirm not sports (no spikes/cleats per subheading note 1)

Bundle import docs with sole material breakdown to preempt audits