Children's Rubber Play Slides from China
Open-toe slide sandals for kids made with plastic uppers and soles with textile materials having largest ground area but ignored per U.S. note 5 for lacking durability. Valued not over $3/pair for playground use. Fits 6402.99.61.00 criteria perfectly.
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
• Document upper material surface area calculations to prove rubber/plastics predominance
• Use HTS advisory rulings for borderline sole compositions to preempt disputes
• Segregate by value brackets in shipments to simplify entry processing