Crocs Classic Clog from Canada
Waterproof ankle-height clogs featuring uppers constructed almost entirely from Croslite material, a proprietary closed-cell resin that is fundamentally plastic. Over 90% of the external surface area of the upper is plastics with no foxing band overlapping from the sole, classifying it under HTS 6402.91.40 for other rubber/plastics footwear covering the ankle.
Duty Rate — Canada → United States
16%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify upper material composition exceeds 90% rubber/plastics via surface area measurement per Chapter Note 4(a), excluding accessories
• Ensure no foxing or foxing-like band overlaps upper to avoid reclassification to 6402.91.90
• Provide detailed photos and material specs in entry docs to prevent CBP disputes on external surface area