Women's PVC Mary Jane Shoes from Canada
Classic Mary Jane style shoes with shiny PVC uppers and flexible rubber soles, ideal for school or office casual wear. The plastic upper provides the greatest external surface area, meeting Chapter Note 4 criteria for 6402.99 classification. Priced for women at $4-$6 per 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
• Conduct material composition analysis to document rubber/plastics dominance in uppers and soles
• Avoid common pitfall of undervaluation; provide factory cost sheets to support $3-$6.50 range
• Ensure packaging distinguishes women's sizes to prevent gender misclassification