Men's Platform Rubber Ankle Shoes from China
Trendy men's platform sole ankle shoes made of rubber and plastics, valued over $12/pair for fashion. 6402.91.90.35 applies as other footwear without sports features. Platforms count as outer sole per Note 4(b).
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
• Platform height doesn't affect classification if ground-contact rubber
• Value platforms separately if detachable
• Fashion claims shouldn't imply sports use