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