Reef One-Piece Cushion Sandal from Mexico
Molded EVA sandal with cushioned footbed in single-piece production, featuring minimal toe-post. Plastics upper surface exceeds 90%, designed as casual sandal for 6402.99.27.
Duty Rate — Mexico → United States
13%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Value each pair individually; avoid bulk pricing that undervalues for duty evasion
• Confirm no rubber outsole contact > plastics per note 4(b) ground contact rule
• Retail packaging doesn't affect classification—focus on footwear itself