Budget Nylon Beach Flip-Flops from Canada
Inexpensive flip-flops featuring nylon textile uppers and fabric strap soles with textile as the primary ground-contact material, valued not over $3/pair. The thin textile soles do not meet durability requirements of U.S. note 5, distinguishing them from more robust footwear. Classified in 6404.19.57 for synthetic textile uppers and qualifying textile sole composition.
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
• Document exact value per pair and include commercial invoices showing under $3 threshold to prevent upcharge to higher-value subheadings
• Label uppers clearly as synthetic textile (nylon/polyester) to avoid vegetable fiber misclassification under 6404.19.30