To suspend temporarily the duty on certain footwear with open toes or heels.

H.R. 3386 is a proposal to temporarily eliminate import taxes, known as duties, on specific types of footwear designed with open toes or open heels. If enacted, these taxes would be suspended through December 31, 2009, for qualifying shoes brought into the United States. For everyday consumers, this legislation aims to lower the costs for retailers and manufacturers, which can lead to more competitive pricing on certain styles of sandals and summer footwear.