Plastic Loafer Slip-Ons from Canada
Casual loafer-style slip-on shoes with seamless plastic uppers covering >90% surface area, rubber outsole. No foxing, sports design, or weather protection. Fits precisely in 6402.99.31 other category.
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
• Provide cross-section diagrams showing plastic layer visibility per Note 3(a)
• Distinguish from vinyl (plastics) vs genuine leather in marketing
• Monitor for 'galosh' features that trigger 6405 protective classification