Budget PVC Garden Crocs from China
Inexpensive PVC ankle boots for gardening, with plastic uppers and soles, valued not over $3/pair. Classified in 6402.91.60.90 as other rubber/plastics footwear covering ankle, low-value, non-sports. Uppers have greatest external plastics surface per Chapter Note 4(a).
Duty Rate — China → United States
68%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Measure ankle coverage precisely (includes ankle bone); provide fiber/plastics content lab tests
• Avoid pitfall of selling in sets, which may trigger ensemble rules