Children's Rubber Play Slides from Mexico
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 — Mexico → United States
22.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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