Disposable Plastic Shower Clogs from Mexico
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 — Mexico → United States
58%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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