Cotton Sandal Upper Frame from Canada
Woven cotton strap framework for casual sandal uppers, not attached to sole, used in beach footwear assembly. Classified as other cotton parts of footwear uppers in HTS 6406.10.77.00.
Duty Rate — Canada → United States
21.2%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Prove non-retail intent with bulk shipping manifests and buyer contracts for footwear manufacturers
• Measure external surface area carefully; minimal leather accents don't change cotton dominance
• Exclude eyelets/hooks in material calc; Chapter Note 2 classifies them separately