Women's Plastic Flip-Flops from Canada

Simple women's flip-flops featuring uppers and outer soles made entirely of PVC plastic, designed for casual everyday wear. The upper is the dominant external surface material per Chapter Note 4(a), and the outer sole contacts the ground primarily with plastics as per Note 4(b). Classified under 6402.99.69.60 due to valuation under $3/pair and specifically for women.

Duty Rate — Canada → United States

58%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

Verify total value per pair does not exceed $3, including all components, to avoid reclassification to higher-value subheadings

Document material composition with lab tests confirming plastics as dominant upper and sole materials per Chapter Notes 4(a) and 4(b)

Label footwear clearly as 'for women' and ensure sizing aligns with women's standards to match subheading specificity