Rubber Clog Slippers from Canada
Backless clogs made from molded rubber with rubber outer soles, intended for indoor/outdoor casual use. Rubber comprises the greatest external upper surface and sole contact area per Chapter Note 4. Over $12/pair valuation places them in 6402.99.90.95 as 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
• Label soles clearly showing rubber as primary ground-contact material; ignore minor textile reinforcements (US Note)
• Maintain records of production costs proving value over $12/pair to prevent down-classification
• Avoid bundling with trimmings like buckles, classified separately under Chapter Note 2