Custom One-Piece Plastic Fisherman Sandals from China
Plastic fisherman-style sandals molded as one piece, upper surface >90% plastics without foxing or protective overlays. Classifies in HTS 6402.99.27.90 as other non-sports molded sandals. Open-toe for warm weather utility.
Duty Rate — China → United States
23%
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
• Specify 'non-protective' in commercial invoices explicitly
• Prepare alternative rulings if CBP questions fisherman strap design
• Ensure consistent sizing declarations