Women's Rubber Clog Sandals from Canada
Open-toe clog sandals constructed entirely from rubber and plastics, with molded uppers and outsoles for beach or garden use. Rubber dominates both upper surface and ground contact per Chapter Notes 4(a) and 4(b). Women's model valued $5/pair, not sports footwear.
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
• Measure external surface areas precisely; ignore reinforcements as per note 4(a)
• Declare exact construction method (molded/injected) to distinguish from textile composites
• Watch for CBP scrutiny on 'other' category; provide marketing materials showing non-sport use