Men's Plastic Deck Shoes from Canada
Non-slip plastic deck shoes for men cover the ankle with molded rubber/plastics uppers and soles for boating use. HTS 6402.91.80.21 applies to these other valued $6.50-$12/pair men's footwear, excluding sports types per subheading note. Plastics upper material visible externally dominates surface area.
Duty Rate — Canada → United States
30%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document plastics/rubber composition with lab tests; US Note excludes weak textiles from sole determination
• Classify by men's sizing (e.g
• US 7-13); mixed gender shipments need segregation