Unisex Vinyl Work Ankle Shoes from China
Durable ankle-covering shoes with vinyl (plastics) uppers and rubber outsoles for light industrial use, valued at $8.50/pair. Not sports-specific and lacks cleats. Classified here as 'other' rubber/plastics footwear per material dominance rules.
Duty Rate — China → United States
40%
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
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)
Import Tips
• Provide surface area measurements for upper/sole materials to CBP if audited
• Avoid bundling with accessories that could classify as sets
• Declare as individual pairs, not bulk