Factory Plastic Safety Oxfords from Canada
Dress-style oxford shoes in plastic with rubber soles and metal toe-caps, valued ≤$3/pair for factory use. HTS 6402.99.12.00 due to materials, safety feature, and price point. Blends protection with professional look.
Duty Rate — Canada → United States
34%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Oxfords require full upper coverage; partial leather accents may trigger material tests
• Maintain records of production costs to substantiate low values during reviews
• Avoid bulk packaging misclass as sets; individual pairs rule for value calc