Women's Plastic Garden Ankle Clogs from Canada
Lightweight women's clogs with ankle coverage, constructed from molded plastics for uppers and soles, ideal for gardening or casual use. Valued below $3/pair, they qualify under HTS 6402.91.60.60 due to rubber/plastics materials and non-sports design. Outer sole contacts ground primarily with plastics per Chapter Note 4(b).
Duty Rate — Canada → United States
58%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Provide material composition certificates showing >50% external rubber/plastics surface area
• Avoid common pitfall of bulk packaging claims; retail-ready units must specify women's sizing
• Check for reinforcements; Chapter Note 4 ignores them for material determination