Low-Cost PVC Metal Toe Sandals from Canada
PVC sandals with rubber soles and steel toe-cap inserts for protective open-toe wear, under $3/pair. Classified HTS 6402.99.12.00 for rubber/plastics footwear incorporating metal toe protection at low value. Used in construction or beach safety.
Duty Rate — Canada → United States
34%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Sandals must cover toe area adequately for metal cap classification; measure external surface
• Prevent duty evasion claims by providing tiered pricing proofs for volume discounts
• Check for plastics layer visibility on any textile to confirm Chapter 64 note 3(a)