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

H.R. 3392 is a legislative proposal that would 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 products entering the United States from foreign countries. For the average consumer, this measure is intended to lower the costs for retailers and manufacturers, which can lead to more competitive pricing on certain styles of sandals and summer shoes.