Women's Rubber Slipper Ankle Boots from Canada
Casual women's slip-on ankle boots with rubber uppers and soles, perfect for beach or home use, valued not over $3/pair. Classified in HTS 6402.91.60.60 for covering the ankle with rubber/plastics materials excluding sports types. Greatest ground-contact surface is rubber per notes.
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
• Include photos showing ankle coverage and material externals for CBP review
• Declare as 'other' footwear; avoid 'safety' claims triggering protective subheadings