Ladies' Spandex Blend Ballet Flats from Canada
Stretchy ballet flats for women with spandex-polyester blend uppers (synthetic textile) and flexible textile soles providing primary ground contact. Valued $4.50/pair, fitting 6404.19.77 exclusion for non-vegetable fiber uppers.
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
• Blend ratios critical—spandex <10% still synthetic if polyester dominant
• Sole textile must be durable; lab tests prevent U.S. note 5 exclusions
• Retail packaging doesn't affect classification but impacts valuation