Plastic Fisherman Sandals from Canada
Open-toe sandals with adjustable plastic straps and PVC soles, styled for beach or casual wear, not sports-related. Upper's visible plastic surface area exceeds others, and sole is predominantly plastic in ground contact. Valued over $12/pair, fits 6402.99.90.95.
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
• Measure external surface areas precisely for uppers; straps count toward plastic if predominant
• Use HTS advisory rulings for strap-style footwear to confirm classification