Hotel Spa Zori Sandals from China
Disposable spa zori sandals with thin plastic straps plugged to rubber soles, intended for hotel guest use. Despite being economical, they have applied soles and are not flimsy coverings, so they fall under tariff item 6402.20.19.
Duty Rate — China → Canada
16%
Import Tips
• Confirm the sandals have applied soles and are not flimsy paper or plastic sheet coverings, which would be excluded by chapter note 1(a)
• Provide evidence of sole attachment for CBSA review
• Consider whether the sandals are for single use, but this does not affect classification