[bko]

That's fascinating. I remember hearing there about a giant book on import taxes on apparel with various definitions. For instance, "sandals" may be taxed X but "open toed shoes" may be taxed Y. Apparently these rates drive fashion trends to an incredible degree where even small modifications to a product could totally change the economics.

[eli]

There's a famous example that Converse All Stars included a very thin fuzzy lining along the outside of the soles so that they could qualify under the "slipper" tax instead of the higher "sneaker" tax.

[matsur]

Said giant book: https://hts.usitc.gov/current

[bko]

The legends are true.

The differences could be huge

> Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.33 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper:

>> Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter 12.5%

>> Other 37.5%

> Sandals and similar footwear of plastics, produced in one piece by molding. 3%