Women's Clear Vinyl Ankle Boots from Canada
Transparent vinyl (plastics) ankle boots with rubber outsoles for women, over $12/pair. Plastics/rubber dominate per notes, other non-sports classification in 6402.91.90.65.
Duty Rate — Canada → United States
30%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Visible plastics layer qualifies even if colored; no color change account per Chapter Note 3
• Gender-specific marketing/packaging supports women subheading