Foam Heel Cushions from Canada
Removable foam cushions for high-heel shoes to reduce pressure. Plastic foam qualifies as 'other materials' parts in 6406.90.90.00.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Classify as 'heel cushions' per heading description, not general padding
• Ensure not durable enough for sole per US Note to avoid outer sole confusion