Men's Plastic Deck Shoes from China
Non-slip plastic deck shoes for men cover the ankle with molded rubber/plastics uppers and soles for boating use. HTS 6402.91.80.21 applies to these other valued $6.50-$12/pair men's footwear, excluding sports types per subheading note. Plastics upper material visible externally dominates surface area.
Duty Rate — China → United States
40%
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
• Document plastics/rubber composition with lab tests; US Note excludes weak textiles from sole determination
• Classify by men's sizing (e.g
• US 7-13); mixed gender shipments need segregation