Casual Espadrille Sneakers from Canada
Sneakers with plastic uppers and rubber soles incorporating jute accents, but plastics externally dominant. 6402.99.90 for valued over $12/pair 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
• Quantify external surface; jute ropes ignored if not predominant
• Test sole durability per US note
• Separate sets from individual shoes