UGG Tasman Slipper Boots

Ankle-height slipper boots featuring uppers of EVA (ethylene-vinyl acetate) foam plastics covering over 90% external surface, bonded directly to rubber sole without foxing overlap. Casual indoor/outdoor design lacks protective overshoe characteristics for HTS 6402.91.40.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China6%+10.0%16%
🇲🇽Mexico6%+10.0%16%
🇨🇦Canada6%+10.0%16%
🇩🇪Germany6%+10.0%16%
🇯🇵Japan6%+10.0%16%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6402.99.90Higher: 37.5% vs 16%

If topline falls below ankle bone

Strict ankle coverage defines 6402.91 hierarchy level

3901.30Lower: 15.3% vs 16%

If bulk EVA pellets or sheets for molding, not finished footwear

Unprocessed plastics excluded from Chapter 64 per Note 2(k)

6405.90.90Higher: 22.5% vs 16%

If

Not sure which classification is right?

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Import Tips & Compliance

EVA qualifies as plastics per Chapter Note 3(a); document foam density specs

Confirm ankle coverage (top edge above ankle bone) for 6402.91 vs 6402.99

Labeling must specify materials accurately to support surface area claims

Related Products under HTS 6402.91.40

Crocs Classic Clog

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.

Hunter Original Tall Rain Boots

Ankle-covering rain boots with uppers made predominantly from natural rubber, where over 90% of external surface is rubber without foxing overlap or protective overshoe design. Lacks the sewn non-molded construction above 3cm from sole required for weather protection exception, fitting HTS 6402.91.40.

Vivobarefoot Geo Court Racer

Minimalist ankle sneakers with uppers of molded thermoplastic (TPU) comprising over 90% external surface area, no foxing band, and outer sole of rubber. Designed as primary athletic footwear without protective overshoe features, properly classified in HTS 6402.91.40.

Birkenstock Arizona EVA Sandals

Ankle-covering EVA strap sandals where plastic straps and footbed covering constitute >90% visible external upper surface, no foxing, classified as other rubber/plastics footwear in HTS 6402.91.40. Open design but meets ankle height and material dominance criteria.

Sorel Buena Vista II Rain Boots

Mid-calf rain boots with injection-molded PVC uppers where plastics cover >90% external surface (excluding minor buckle tabs), no foxing band from sole. Primary waterproof footwear without overshoe protection design for HTS 6402.91.40.

Hoka Ora Recovery Shoe Primo

Ankle-high recovery slide with TPU/plastics upper straps and collar comprising >90% external surface area, bonded to EVA sole without foxing. Post-workout footwear lacking sports/protective exclusions fits HTS 6402.91.40.