Crochet Beach Thong Sandals from China
Crochet beach thong sandals have hand-crocheted cotton uppers with rubber toe posts and thin soles. They fall under 6405.90.00 as other footwear, since the textile upper does not dominate per surface area rules, and the materials are not specified elsewhere. The rubber toe posts and sole are accessories or reinforcements under Chapter Note 4.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the textile upper is not the dominant material by external surface area, or classification may shift to heading 6404
• Document the surface area calculation to support the classification
• Verify the rubber toe posts are considered accessories, not the main upper material