Promotional Flip-Flops from Canada
Disposable-style flip-flops with synthetic textile thong straps as uppers and rubber flip soles with textile-covered contact surfaces not durable for normal use. Low retail value under $3/pair places them in 6404.19.57.90 for specified textile compositions. Common for giveaways and beach promotions.
Duty Rate — Canada → United States
22.5%
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
• Batch import documentation should specify promotional/single-use nature
• Ensure fiber content excludes vegetable materials via certificates
• Package in bulk to avoid retail set classifications