Women's PVC Open-Toe Mules from Canada
Fashionable women's mules with PVC uppers and soles, featuring open toes and heels, held by stretch or friction sans fasteners. Fits HTS 6402.99.49.60 as women's slip-on plastic footwear excluding foxing and specific exceptions. PVC qualifies as plastics under Chapter Note 3(a).
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
• Conduct surface area analysis per Note 4 to confirm plastics dominance; include photos in entry docs showing no foxing overlap
• Watch for phthalate regulations on PVC; obtain women's fit certifications from manufacturers