Plastic Rain Sneakers from Canada
Casual sneakers featuring uppers constructed entirely from flexible PVC plastic, providing a waterproof barrier for everyday use. Over 90% of the external surface area of the upper is rubber or plastics, with no foxing band, classifying it under HTS 6402.99.31.77 as other footwear not designed for sports or protection against harsh elements.
Duty Rate — Canada → United States
16%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify upper material composition via lab testing to confirm over 90% rubber/plastics external surface area per Chapter Note 4(a)
• Provide detailed photos and material specs in entry docs to avoid reclassification as textile uppers
• Avoid mislabeling as waterproof protective gear, which shifts to excluded categories