Rubber Slide Sandals from Mexico
Simple slide-on sandals with uppers predominantly rubber straps and plastic base, exceeding 90% external rubber/plastics surface area. Outer sole matches material. Classifies in 6402.99.31 excluding sports, foxing, or protective designs.
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
• Conduct surface area measurements per Chapter Note 4(a) guidelines; include calculations in import files
• Use HTS advisory rulings for borderline plastic-coated designs to preempt CBP disputes