Women's PVC Open-Toe Mules from China
Fashionable women's mules with PVC uppers and soles, featuring open toes and heels, held by stretch or friction sans fasteners. Fits HTS 6402.99.49.60 as women's slip-on plastic footwear excluding foxing and specific exceptions. PVC qualifies as plastics under Chapter Note 3(a).
Duty Rate — China → United States
55%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Conduct surface area analysis per Note 4 to confirm plastics dominance; include photos in entry docs showing no foxing overlap
• Watch for phthalate regulations on PVC; obtain women's fit certifications from manufacturers