Kids' Blue Plastic High-Top Casual Shoes from China
Durable plastic high-tops for children, with rubber soles for school or play. Falls under HTS 6402.91.70: rubber/plastics outer sole and uppers, covers ankle, valued $3-$6.50/pair, other than sports footwear.
Duty Rate — China → United States
50%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• Specify children's sizing in documentation to avoid adult footwear subheadings
• Confirm outer sole material has greatest ground contact per Note 4(b); ignore minor textiles
• Watch for set sales with socks—may classify as composite goods