Women's Nylon Beach Flip-Flops from Canada
Casual flip-flop style for women with nylon strap uppers (textile) and rubber thong soles with textile ground-contact dominance excluded by note. Valued not over $3/pair for summer imports. 6404.19.57.60 applies to these low-end women's other footwear.
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 upper external surface carefully, ignoring straps/buckles per note 4(a)
• Classify based on actual import value, not retail, to stay under $3 threshold