Men's Fisherman Sandals from Canada
Open-toe sandals with rubber soles and plastics strap uppers styled for summer fishing or beach, valued $11/pair. Not covering more than ankle, other category. Rubber/plastics per chapter material definitions.
Duty Rate — Canada → United States
30%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Sandals qualify if sole contacts ground; distinguish from flip-flops in 6402.98
• Value adjustments for seasonal imports—maintain records for 5 years
• Avoid bulk textile claims; plastics straps dominate