Baby EVA Foam Slip-Ons from Canada
Lightweight EVA plastic slip-on shoes for infants, providing cushioned comfort for early walkers. Under HTS 6405.90.90.30 as other infant footwear, plastics visible externally per Chapter Note 3(a), suitable for casual use.
Duty Rate — Canada → United States
22.5%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Confirm EVA as plastics under Chapter Note 3; provide ground-contact sole analysis
• Pitfall: classifying foam as non-durable textile sole, ignored per US Note on soles