Women's Plastic Espadrille Flats from Canada
Fashion espadrille-style flats with synthetic plastic uppers mimicking leather and rubber wedge soles. Plastics constitute the primary upper material by surface area, qualifying for 6402.99. Specifically for women, valued $6/pair.
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
• Test sole durability to confirm rubber/plastics contact with ground per US note
• Maintain records of value per pair, including FOB pricing for customs valuation
• Use clear gender-specific descriptions in commercial docs to match 79.60 subheading