Men's PVC Fisherman Sandals from Mexico
Open-toe men's sandals with PVC strap uppers where rubber/plastics comprise over 90% of the external surface. Rubber platform sole for comfort. Classified under 6402.99.31.45 for men's other non-sports footwear.
Duty Rate — Mexico → United States
16%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Classify sandals correctly as footwear, not slippers if they have defined soles
• Ensure documentation shows no sporting features like cleat provisions
• Watch for reclassification if minor leather accents push plastics under 90%