Women's Strappy Heeled Sandals from Canada
Elegant strappy sandals with thin plastics straps as uppers and rubber kitten heels/outsoles for evening wear, over $12/pair. Non-athletic design. 6402.99.90.65 for women's rubber/plastics other footwear.
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
• Straps count as upper—ensure plastics surface area greatest
• Heel durability test for sole classification
• Manifest gender clearly to match subheading