Birkenstock Arizona EVA Sandals from Mexico
Birkenstock Arizona EVA sandals with ankle-covering EVA straps, where plastic straps and footbed covering constitute over 90% of the visible external upper surface. The sandals are made of rubber/plastics and are not sports footwear. Despite the open design, they are classified as other footwear covering the ankle under this tariff item.
Duty Rate — Mexico → Canada
17.5%
Import Tips
• Ensure the sandals are classified based on the material of the upper, which is predominantly plastics (EVA)
• Note that the ankle coverage is determined by the strap design, not the overall height
• Verify that there are no textile materials in the upper that could reclassify the sandals to heading 64.04