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%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
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