Women's Platform Rubber Ankle Boots from Canada
Trendy platform ankle boots featuring synthetic rubber uppers and thick rubber soles, retailing above $12/pair. Designed for fashion, not athletic use. 6402.91.90 classification for other rubber/plastics footwear covering ankle.
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
• Outer sole material determined by ground contact area only
• Exclude platform reinforcements from sole material calculation
• Ensure pairs are matched left/right for classification