Plastic Hiking Sports Shoes from Canada
Lightweight plastic upper hiking shoes with rubber soles for trail sports, valued at $5/pair. HTS 6402.19.50 applies as other sports footwear (not protective/active per US note) with rubber/plastics materials.
Duty Rate — Canada → United States
42%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Distinguish from protective active footwear (6402.91/99) by lacking water protection via coated textiles over $24/pair
• Document upper surface area measurements to prove plastics dominance
• Include lab tests confirming outer sole rubber contact per US Note on textile durability