Polyester Woven Fabric Slip-On House Shoes from Canada
Slip-on house shoes with woven polyester textile upper, rubber outer sole with textile greatest surface area contact (non-durable), fully adhesive bonded sans foxing, not over $3/pair, classified 6404.19.47.15.
Duty Rate — Canada → United States
22.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Measure external surface area of upper materials per chapter note 4a, ignoring reinforcements
• Ensure packaging specifies 'house slippers' to support classification over general slippers
• Audit supplier for consistent sub-$3 valuation to prevent duty underpayment claims