Crocs Classic Clog from China
Waterproof ankle-height clogs featuring uppers constructed almost entirely from Croslite material, a proprietary closed-cell resin that is fundamentally plastic. Over 90% of the external surface area of the upper is plastics with no foxing band overlapping from the sole, classifying it under HTS 6402.91.40 for other rubber/plastics footwear covering the ankle.
Duty Rate — China → United States
18.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify upper material composition exceeds 90% rubber/plastics via surface area measurement per Chapter Note 4(a), excluding accessories
• Ensure no foxing or foxing-like band overlaps upper to avoid reclassification to 6402.91.90
• Provide detailed photos and material specs in entry docs to prevent CBP disputes on external surface area