Women's Clear Vinyl Ankle Boots from Mexico
Transparent vinyl (plastics) ankle boots with rubber outsoles for women, over $12/pair. Plastics/rubber dominate per notes, other non-sports classification in 6402.91.90.65.
Duty Rate — Mexico → United States
30%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Visible plastics layer qualifies even if colored; no color change account per Chapter Note 3
• Gender-specific marketing/packaging supports women subheading