Men's Deck Shoes with Plastic Uppers from Canada
Non-slip deck shoes for men featuring synthetic plastic uppers and rubber soles, valued over $12/pair for boating/casual use. HTS 6402.99.90.35 applies to this other footwear with rubber/plastics materials, not sports-specific.
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
• Prove not sports footwear (no cleats); design intent via marketing materials
• Check for foxing band that could shift to 6402.91
• Water-resistant claims need substantiation to avoid protective subheading