Women's Plastic Band Wooden Espadrille Platforms from Canada
Espadrille-inspired platforms for women with woven jute accents but plastic bands forming >90% of the upper's external surface area over a wooden platform base. Plastics visibility dominates per chapter note 3(a). Not sports or weatherproof.
Duty Rate — Canada → United States
18%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Conduct surface area calculations excluding minor textile braiding to affirm plastics dominance
• Invoice must specify 'women's' and detail platform height/material for verification
• Beware of misdeclaration as espadrilles; focus on plastic upper for correct HTS