Promotional PVC Clog Slippers from Canada
Basic PVC molded clogs given as trade show giveaways, with plastic upper and sole, valued ≤$3/pair. HTS 6402.99.69.90 applies to other non-sports, low-value plastic footwear where plastics form the external surfaces. Excludes any spike/cleat provisions for sports.
Duty Rate — Canada → United States
58%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document appraised value clearly; promotional items often scrutinized for true cost
• Ensure no reinforcements misclassified as changing material dominance
• Avoid packing with higher-value items to prevent average valuation issues