Kids' Slip-On Plastic Beach Slides from China
Children's open-heel beach slides with plastic uppers and soles featuring predominant textile ground contact (disregarded for durability reasons per U.S. note 5). No laces, buckles, or foxing band, purely slip-on. Under 6402.99.41.00 for youth open-heel footwear.
Duty Rate — China → United States
25%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Specify age/size in descriptions; kids' items may have different quota considerations
• Test sole materials independently to confirm U.S. note 5 applicability
• Bundle documentation showing no overlapping foxing to stay in this subheading