Low-Cost PVC Metal Toe Sandals from China
PVC sandals with rubber soles and steel toe-cap inserts for protective open-toe wear, under $3/pair. Classified HTS 6402.99.12.00 for rubber/plastics footwear incorporating metal toe protection at low value. Used in construction or beach safety.
Duty Rate — China → United States
36.5%
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
Import Tips
• Sandals must cover toe area adequately for metal cap classification; measure external surface
• Prevent duty evasion claims by providing tiered pricing proofs for volume discounts
• Check for plastics layer visibility on any textile to confirm Chapter 64 note 3(a)