Promotional Plastic Ankle Boots from China
Inexpensive molded plastic ankle boots used for giveaways or events, with rubber-like soles. HTS 6402.91.60 applies to these low-value items with rubber/plastic uppers/outer soles covering the ankle.
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 fair market value accurately; promotional pricing must reflect true import cost
• Inspect for durability—US Note excludes weak textile soles from material determination
• Pair with HTS value declarations to prevent audits on bulk low-cost shipments