Unisex Clear PVC Rain Ankle Shoes from Mexico
Transparent PVC high-ankle shoes with rubber soles for light rain protection and casual use. HTS 6402.91.70 applies due to plastics uppers and soles, ankle coverage, non-sports design, and value between $3-$6.50/pair.
Duty Rate — Mexico → United States
47.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Ensure PVC qualifies as plastics visible to naked eye per Chapter Note 3(a); test for color changes
• Declare exact pair value; fluctuations can push into over $6.50 bracket affecting duties