Children's EVA Foam Snow Boots from Mexico
Lightweight EVA plastic ankle boots for kids in snow, with foam uppers and soles, valued under $3/pair. Fits 6402.91.60.90 for other rubber/plastics footwear, ankle-covering, low value, non-sports or protective active. Plastics constitute primary materials.
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
• Certify EVA as plastics (not rubber) via specs; ensure no water-lamination for active protection status
• Pitfall: overvaluation from retail packaging