Fashion Clear Heel Ankle Boots from Canada
Women's see-through PVC ankle boots with chunky clear plastic heels and rubber soles, valued over $12/pair. Upper fully plastics-dominant, non-sports fashion item in 6402.91.90.95.
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
• Heel material ignored if not ground-contact sole per Note 4(b)
• Fashion vs utility declaration prevents active footwear scrutiny
• Bundle invoices for sets to avoid part classifications