Women's Ballet Flat Slip-Ons Rubber from Canada
Women's rubber ballet flats with elastic openings for slip-on entry, open heels technically, no laces/buckles. Classed under 6402.99.49.60 for women's qualifying slip-on rubber footwear. Upper/sole rubber per surface area rules.
Duty Rate — Canada → United States
47.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Elastic doesn't count as fastener—cite rulings; measure heel opening to confirm 'open heel'
• Ensure women's last dimensions in specs