Unisex Rain Sneakers from Canada
Water-resistant sneakers with rubber outer soles and uppers of plastic-coated fabric for light rain protection, not qualifying as sports or protective active footwear. The visible plastics layer on the upper determines material per chapter notes. Priced at $11/pair, under 6402.99.80.
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
• Document that coating is visible to naked eye to justify plastics upper; no color change consideration per Chapter Note 3
• Avoid selling as 'waterproof hiking' to prevent shift to protective active subheadings
• Include country-of-origin marking on visible surfaces for footwear imports