Budget PVC Garden Crocs from Mexico
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 — Mexico → United States
58%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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