Women's Transparent Rain Flats from Canada
Water-resistant women's flat shoes with clear plastic uppers and rubber outsoles for everyday wet weather use, valued over $12/pair. Not qualifying as sports or protective active per notes. 6402.99.90.65 due to rubber/plastics construction and women's 'other' category.
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
• ,Test sole durability per US note on textile elements; weak materials don't count for sole classification
• Batch by gender—men's equivalents fall elsewhere, risking whole shipment holds