Women's Athletic-Inspired Textile Sandals from Canada
Open-toe women's sandals mimicking athletic style, using synthetic textile uppers and textile-material soles with greatest ground area. $5.75/pair valuation places them in HTS 6404.19.77.60 as non-sports women's footwear per subheading note exclusion.
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
• Distinguish from sports via absence of spikes/cleats as defined in subheading note 1
• Maintain records of production costs justifying value band to counter undervaluation claims
• Use reinforced packaging for sole inspection during customs to preserve textile evidence