Women's One-Piece Molded Plastic Flip-Flops from China
These women's flip-flops are produced in one piece by molding from plastic, with over 90% of the upper's external surface area consisting of rubber or plastics. They qualify under HTS 6402.99.27.60 as sandals with uppers predominantly of plastics, excluding foxing or protective designs. The seamless molded construction ensures lightweight comfort for casual summer wear.
Duty Rate — China → United States
20.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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
• Verify that over 90% of the external upper surface is rubber/plastics via visible inspection or lab testing to meet note 4(a) criteria
• Confirm one-piece molding production process with manufacturer documentation to avoid reclassification as assembled footwear
• Label clearly as women's footwear and provide invoices showing value per pair to prevent undervaluation disputes