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%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
• Classify as 'heel cushions' per heading description, not general padding
• Ensure not durable enough for sole per US Note to avoid outer sole confusion