Women's Rubber Garden Clogs from Mexico
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.
Duty Rate — Mexico → United States
58%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Test sole durability to confirm it meets US Note standards for ground-contact material evaluation
• Provide photos and specs showing no spikes/cleats to avoid misclassification as sports footwear
• Bundle documentation for bulk shipments to prove individual pair values stay under $3 limit