Plastic Heel Counters from Canada
Rigid plastic reinforcements inserted into the heel area of shoes to provide structure and support. Falls under HTS 6406.90.30.60 as 'other' parts of footwear made of plastics, distinct from trimmings or outer soles.
Duty Rate — Canada → United States
15.3%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document that plastics form the greatest external surface; naked eye visibility per Chapter Note 3(a)
• Label clearly as 'footwear heel counters' to avoid confusion with general plastic moldings