Unisex Canvas Slip-On Shoes from Canada
Slip-on canvas shoes with elastic textile gore panels and molded rubber sole, valued at $9.50/pair. Classified in 6404.19.89.90 as non-sports footwear with textile upper (canvas dominant) and rubber outer sole.
Duty Rate — Canada → United States
30%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Label elastic panels as accessories; canvas must remain predominant upper material
• Use commercial invoices with HTS code and value per pair for CBP review
• Test for Chapter 64 rubber definition including any textile with visible rubber layer