Cotton Deck Shoes from Canada
Boat-style shoes with cotton canvas upper and non-marking rubber sole. Classified HTS 6404.19.79 for textile upper dominance, rubber sole, value $3-$6.50/pair.
Duty Rate — Canada → United States
47.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Ignore lace eyelets in upper material calc per chapter note 4(a)
• Confirm value with FOB pricing to stay in band
• Label as 'textile upper' to aid customs review