Women's Plastic Flip-Flops

Simple women's flip-flops featuring uppers and outer soles made entirely of PVC plastic, designed for casual everyday wear. The upper is the dominant external surface material per Chapter Note 4(a), and the outer sole contacts the ground primarily with plastics as per Note 4(b). Classified under 6402.99.69.60 due to valuation under $3/pair and specifically for women.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China48%+10.0%58%
🇲🇽Mexico48%+10.0%58%
🇨🇦Canada48%+10.0%58%
🇩🇪Germany48%+10.0%58%
🇯🇵Japan48%+10.0%58%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6402.99.90Lower: 37.5% vs 58%

If valued over $3/pair

Exceeds the $3/pair threshold, shifting to other low-value women's footwear categories.

6402.99Same rate: 58%

If covering ankle

Ankle-covering designs with plastics uppers/sole classify under the 'covering the ankle' provision.

6405.90.90Lower: 22.5% vs 58%

If uppers predominantly textile

Textile materials with greatest external surface area on upper per Note 4(a) move to Chapter 64 rubber/plastic soles with textile uppers.

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Import Tips & Compliance

Verify total value per pair does not exceed $3, including all components, to avoid reclassification to higher-value subheadings

Document material composition with lab tests confirming plastics as dominant upper and sole materials per Chapter Notes 4(a) and 4(b)

Label footwear clearly as 'for women' and ensure sizing aligns with women's standards to match subheading specificity

Related Products under HTS 6402.99.69.60

Women's PVC Shower Slides

Open-toe women's shower slides constructed with molded PVC uppers and soles, ideal for beach or bathroom use. Plastics form the primary external upper surface and ground-contacting sole, meeting Chapter Note criteria. Falls under 6402.99.69.60 as women's footwear valued not over $3/pair.

Women's Rubber Garden Clogs

Basic women's clogs with all-rubber uppers and outsoles for light outdoor tasks like gardening. Rubber provides the greatest external surface on the upper and sole per Chapter Notes 4(a)/(b). Qualifies for 6402.99.69.60 as non-sports, women's footwear valued under $3/pair.

Women's EVA Beach Sandals

Lightweight women's sandals made from EVA foam (plastics) for uppers and soles, perfect for beach strolling. EVA plastics dominate both external upper area and sole contact surface. Categorized in 6402.99.69.60 for women's low-value non-sports footwear.

Women's Budget Plastic Mules

Slip-on women's mules crafted from inexpensive thermoplastic uppers and soles for casual summer wear. Plastics constitute the main upper surface and sole material ignoring minor trims. Fits 6402.99.69.60 as other women's footwear valued not over $3/pair.

Women's Rubber Thongs

Minimalist women's thong sandals with rubber uppers and outsoles for everyday comfort. Rubber is the predominant external material for both upper and sole per chapter notes. Classified specifically under 6402.99.69.60 for low-value women's footwear.

Women's TPU Casual Slides

Women's open-back slides made from thermoplastic polyurethane (TPU) for uppers and soles, suited for lounge wear. TPU plastics cover greatest upper surface and sole area. Meets criteria for 6402.99.69.60 as women's sub-$3 footwear.