PVC Espadrille-Style Flats from Canada
Fashion flats mimicking espadrilles but with PVC uppers covering over 90% external area, no textile dominance. Excludes foxing and weather protection, thus under HTS 6402.99.31.77 for other rubber/plastic footwear.
Duty Rate — Canada → United States
16%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Use surface area diagrams in CF-7501 to demonstrate plastic dominance
• Avoid 'waterproof' marketing that triggers protective exclusions
• Ensure soles meet durability for ground contact per US note on textiles