Promotional Plastic Beach Slip-Ons from Mexico
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 — Mexico → United States
58%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Include promo contract proving low value; inspect for unintended cleats triggering sports code
• Common issue: misdeclared height—use photos in entry docs