Women's Canvas Slip-On Sneakers from Canada
Casual women's slip-on sneakers featuring a plastic upper and an outer sole primarily of rubber in contact with the ground, with minor textile areas not qualifying under U.S. note 5 due to lacking durability. Valued between $3 and $6.50 per pair, these fall under HTS 6402.99.71.00 as other footwear with rubber/plastic uppers and soles.
Duty Rate — Canada → United States
22.5%
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 outer sole material via lab testing to confirm rubber has greatest ground contact per Chapter Note 4(b), excluding non-durable textiles
• Provide detailed value documentation and invoices showing per-pair pricing within $3-$6.50 range to avoid reclassification
• Label footwear clearly with materials and country of origin; watch for CBP scrutiny on plastic vs. textile sole distinctions