Budget Cotton Deck Shoes from Canada
Casual cotton canvas deck shoes with rubber non-slip soles, designed for boating but without sports features, valued ≤$3/pair. Fits HTS 6404.19.59 as other low-value textile upper/rubber sole footwear.
Duty Rate — Canada → United States
58%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Test sole for rubber dominance (ground contact >50% per note 4(b)); textile additives ignored if not durable
• Include material breakdowns in entry docs to confirm textile upper per naked-eye visibility rule
• Watch for 'waterproof' claims that might trigger protective footwear scrutiny