Kids' Denim Sneaker-Like Shoes from Canada
Children's casual shoes with denim textile upper and TPR rubber sole, valued $7.25/pair. Falls under HTS 6404.19.89.90 for other textile upper footwear valued $6.50-$12/pair with rubber/plastics soles.
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
• Confirm denim (textile) exceeds any synthetic leather trim for upper classification
• Size specifications not relevant; focus on value and material composition
• Batch test randomly for material content to prevent duty adjustments