Disposable Plastic Shower Shoes from Mexico
Basic flip-flop style shower shoes made entirely from molded plastic with a thin rubber-like outer sole and upper, valued under $3 per pair. Classified under HTS 6402.99.69.90 as other footwear with outer soles and uppers of rubber or plastics, not exceeding $3/pair, due to predominant plastic materials and low value. Excludes sports or waterproof protective designs.
Duty Rate — Mexico → United States
58%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify outer sole and upper are predominantly rubber/plastics via visible external layer; document material tests
• Confirm valuation under $3/pair with invoices; common pitfall is undervaluation leading to audits
• Label as 'not for sports use' to avoid reclassification under sports footwear subheadings