Paper Straw Beach Flip-Flops from China
Paper straw beach flip-flops have braided paper straw uppers and cork soles for casual beach wear. They are classified under 6405.90.00 as other footwear, capturing non-traditional material combinations. The paper and cork materials are not specified elsewhere in Chapter 64.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the paper straw upper is not predominantly textile, which could shift classification to heading 6404
• Document the material composition of the upper and sole
• Verify the cork sole is not considered a separate material affecting classification