Slip-On Plastic Shower Boots from China
Water-resistant plastic ankle boots for shower/beach use, with rubber soles valued low. Under 6402.91.60 as basic rubber/plastic footwear, ankle-covering, excluding waterproof protective types.
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
• Distinguish from hiking boots—no 'protective active' water resistance over $24
• Fungicide treatment docs for rubber/plastics imports
• Avoid bulk bagging that mimics non-footwear packaging