Toddler Leather Sandals from Canada
Open-toe leather sandals for toddlers with adjustable leather straps forming the upper. Leather constitutes greatest external surface area. Other footwear in 6405.10.00.
Duty Rate — Canada → United States
20%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Include size charts confirming under adult sizes for any quota considerations
• Photograph strap configurations showing leather dominance over any textile
• Avoid bulk packaging that suggests parts classification in 6406