Festival Go-Go Plastic Boots from Canada
Shiny, cheap plastic ankle boots for party or festival wear, featuring rubber soles. Classified in 6402.91.60 as other non-sports footwear valued under $3/pair with plastic/rubber components.
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
• Ensure no metal parts pushing into heading 6406 exclusions like buckles
• Use commercial invoices specifying 'footwear' to affirm classification