Promotional Plastic Flip-Flops from Mexico
Inexpensive flip-flops with rubber outsoles and plastic thong uppers, often branded for sports events or team giveaways, under $3/pair. Classified in 6402.19.30 as low-value other sports footwear of rubber/plastics. Sports association comes from promotional context despite basic design.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Declare promotional value accurately; exclude advertising costs from dutiable value
• Provide photos/specs showing no cleats/spikes to confirm 'other' sports category
• Batch imports by value; mixed lots require segregation for correct subheading