Disposable Plastic Shower Clogs from China
Single-use plastic ankle-covering clogs for showers or pools, made entirely of plastics with molded soles and uppers, valued under $3/pair. Falls under 6402.91.60.90 for other low-value rubber/plastics footwear covering the ankle, excluding sports types. Outer sole material is plastics per greatest ground contact area.
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
• Document production costs to prove sub-$3 valuation; test for plastics durability per US Note on soles
• Pitfall: bulk packaging mistaken for parts under 6406
• Use clear HTS markings on shipments