Kids' Plastic Beach Sandals from Mexico
Inexpensive plastic thong-style sandals for children, featuring flat soles and minimal strap uppers made of PVC. Falls under HTS 6402.99.69 as other footwear with rubber/plastics materials, valued not over $3/pair, excluding sports or protective types. Greatest external surface area of upper and sole contact is plastics.
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
• Label fiber/plastic content if any textiles present, even minimally; use commercial invoices showing per-pair pricing; inspect for accidental classification as slippers if indoor-oriented