Children's Plastic Water Shoes from Mexico
Basic plastic water shoes for kids' swimming or beach sports, featuring rubber soles and plastic mesh uppers, under $3/pair. HTS 6402.19.30 applies to such low-value other sports footwear of rubber/plastics. Design supports water-based activities without spikes.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include water resistance specs but note no waterproofing claim for protective subheadings
• Size children's items per US standards for quota avoidance