Promotional Plastic Beach Slip-Ons from China
Giveaway plastic ankle-high beach shoes with rubber soles, valued under $3/pair for promotional use. Under 6402.91.60.90 as other low-value footwear with rubber/plastics materials covering the ankle. Excludes sports features per subheading note.
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
• Include promo contract proving low value; inspect for unintended cleats triggering sports code
• Common issue: misdeclared height—use photos in entry docs