Plastic Fisherman Sandals from Canada
Open-toe sandals with crisscross plastic straps forming >90% upper surface of rubber/plastics, sturdy sole. Fashion casual style, no foxing or cleats. 6402.99.31 for other 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
• Measure strap surface vs any leather accents for 90% threshold
• Avoid 'outdoor adventure' marketing suggesting protective use
• Document as assembled footwear, not strap kits