Women's Plastic Garden Clogs High-Top from Mexico
High-top women's garden clogs with uppers predominantly of molded plastics covering the ankle, ideal for outdoor yard work. Classified in HTS 6402.91.4050 due to over 90% external upper surface of rubber/plastics, no foxing, and women's sizing. The durable plastic sole contacts the ground fully.
Duty Rate — Mexico → United States
16%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Conduct surface area measurements per Chapter Note 4(a) to document 90%+ rubber/plastics
• Avoid common pitfall of classifying as clogs under 6405 if not protective; focus on casual use
• Ensure invoices specify 'women's' and material breakdown for CBP review