Unisex PVC Espadrille Flats from Canada
Summer-style unisex flats with PVC plastic uppers and rubber soles incorporating jute-textile accents that lack durability for U.S. note 5 consideration. Valued at $5/pair, these qualify under HTS 6402.99.71.00 as other footwear with rubber/plastic components.
Duty Rate — Canada → United States
22.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Test sole for 'characteristics usually required for normal use' to confirm textile exclusion under U.S. note 5
• Include technical specs and material breakdowns in entry docs to support Chapter Note definitions
• Package for retail sale only; bulk shipments may trigger parts classification scrutiny