Fashion Platform Sandals from Canada
Open-toe sandals with high plastic platforms and rubber strap uppers, ideal for summer fashion. Classified in 6402.99.90 as other rubber/plastics footwear over $12/pair, not sports-related, with plastics dominating the external upper surface.
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
• Document retail value with invoices; undervaluation leads to audits under valued-over-$12 criteria
• Measure outer sole ground contact per Note 4(b), ignoring non-durable textiles
• Label clearly as non-sports to differentiate from athletic models