Men's Canvas Sneakers from Canada
Casual low-top sneakers for men featuring a rubber outer sole and a plastic-coated canvas upper, valued at $9 per pair. The upper's predominant external surface is plastic due to the visible coating, classifying it under 6402.99 as other footwear with rubber/plastics uppers and soles, specifically for men over $6.50 but not over $12/pair. Not designed for sports per subheading note.
Duty Rate — Canada → United States
30%
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
• Verify upper material via external surface area test (note 4(a)); document coating visibility with photos to confirm plastics classification
• Provide value invoices showing $6.50-$12/pair range; undervaluation leads to audits
• Label clearly as 'men's' footwear; misgender classification risks reclassification to women's codes