One-Piece Molded Plastic Flip-Flops from Canada
These flip-flops are produced entirely from plastic in a single molding process, with over 90% of the upper surface being rubber or plastics and no foxing band. They qualify under HTS 6402.99.27.90 as sandals with uppers predominantly of plastics, molded in one piece. The design provides a simple, lightweight summer footwear option.
Duty Rate — Canada → United States
13%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify the upper has over 90% external surface area of rubber/plastics via lab testing to confirm classification
• Provide molding production records to prove one-piece construction and avoid reclassification as assembled goods
• Ensure no foxing or foxing-like band is present, as this excludes from this subheading