UGG Tasman Slipper Boots from China
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.
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
• 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