Baby EVA Foam Slip-Ons from China
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 — China → United States
25%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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