Quilted Synthetic Scuff Slippers from Canada
Quilted nylon upper scuff slippers for house use, with thin plastic/rubber sole layer but textile material dominating ground contact surface (US note 5 ignored), affixed only by adhesive without foxing. Valued at $5.25/pair, embodying the specific house slipper classification in HTS 6404.19.61.15.
Duty Rate — Canada → United States
22.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Conduct surface area measurements for sole per Chapter Note 4(b); retain engineer reports for audits
• Specify 'house slippers' on commercial invoices; vague descriptions risk reclass to general footwear
• Watch for value creep from add-ons like packaging; ensure declared value fits $3-$6.50 bracket