EVA Foam Garden Slippers from United States
EVA foam garden slippers are soft, molded slippers with open toes, designed for outdoor gardening to protect feet from soil and water. They are made entirely of EVA foam, a plastic material, and do not qualify as sports footwear under the subheading notes. These slippers fall under tariff item 6405.90.00 as other footwear with uppers of textile materials, though the upper is plastic, so they are classified as other footwear.
Duty Rate — United States → Canada
Import Tips
• Confirm the slippers are not designed for sports, as that would shift classification to heading 64.02
• Since the upper is plastic, ensure the material composition is documented to avoid misclassification under textile headings
• Check if the slippers are considered disposable; if so, they may be excluded under Chapter Note 1(a) if they lack applied soles