Women's PVC Ankle Deck Shoes from Canada
PVC-constructed ankle shoes for women, providing water resistance for boating or casual use, with rubber/plastics dominating uppers and soles. Fits HTS 6402.91.70.60 as other ankle-covering footwear valued $3-$6.50/pair, per Chapter rubber/plastics definitions including visible external layers.
Duty Rate — Canada → United States
47.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Conduct surface area analysis for uppers/soles; ignore minor reinforcements per Note 4
• Ensure country-of-origin marking on visible surfaces for women's footwear
• Watch for undervaluation claims—retain production cost breakdowns