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%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
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