Plastic Platform Shoe Bottoms from Canada
Thick plastic bottoms with elevated platform design for high-heeled shoes, intended for gluing to uppers. Falls under 6406.90.30.30 as rubber/plastic bottoms, distinguished from outer soles by lack of ground-contact reinforcements. Visible plastic layer covers the greatest external surface area.
Duty Rate — Canada → United States
15.3%
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
• Include technical drawings showing attachment method to prove they are parts, not complete footwear
• Ensure labeling specifies 'plastic bottoms for footwear' to meet HTS descriptive requirements
• Avoid bundling with uppers in shipments to prevent classification as assembled uppers under 6406.10