PVC Espadrille-Style Flats
Fashion flats mimicking espadrilles but with PVC uppers covering over 90% external area, no textile dominance. Excludes foxing and weather protection, thus under HTS 6402.99.31.77 for other rubber/plastic footwear.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If leather upper material predominates
Leather uppers (headings 4107/4112-14) classify under 6403 per Chapter Note 3(b).
If protective active footwear valued over $24/pair
US note defines trail/hiking shoes with water protection under separate subheading.
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Import Tips & Compliance
• Use surface area diagrams in CF-7501 to demonstrate plastic dominance
• Avoid 'waterproof' marketing that triggers protective exclusions
• Ensure soles meet durability for ground contact per US note on textiles
Related Products under HTS 6402.99.31.77
Plastic Rain Sneakers
Casual sneakers featuring uppers constructed entirely from flexible PVC plastic, providing a waterproof barrier for everyday use. Over 90% of the external surface area of the upper is rubber or plastics, with no foxing band, classifying it under HTS 6402.99.31.77 as other footwear not designed for sports or protection against harsh elements.
Vinyl Beach Slide Sandals
Open-toe slide sandals made with molded vinyl uppers that cover over 90% of the external surface, ideal for beach or poolside wear. The all-plastic construction without foxing or reinforcements places it in HTS 6402.99.31.77 for other non-sports rubber/plastic footwear.
Rubber Clog Slip-Ons
Comfortable slip-on clogs with uppers of solid rubber comprising over 90% external surface area, suitable for garden or home use. Lacks foxing and protective design features, fitting HTS 6402.99.31.77 as other footwear with rubber/plastic uppers.
Plastic Mary Jane School Shoes
Children's school shoes with strap-style PVC uppers where rubber/plastics exceed 90% external surface, non-sports design. Fits HTS 6402.99.31.77 excluding foxing and protective features.
Rubber Ballet Flats
Women's ballet-style flats entirely from soft rubber uppers over 90% surface area, fashion-oriented without reinforcements. Classifies in HTS 6402.99.31.77 as non-excepted other footwear.
Vinyl Loafer Mules
Backless loafer mules with vinyl uppers dominating 90+% external area, casual slip-ons excluding sports/protective traits. HTS 6402.99.31.77 applies to this rubber/plastic configuration.