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%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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