Men's EVA Foam Beach Shoes

Lightweight men's beach shoes molded from EVA plastic uppers and soles for sand/water use. Meets HTS 6402.99.79.30 criteria: rubber/plastics other footwear for men, $3-$6.50/pair.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China37.5%+10.0%47.5%
🇲🇽Mexico37.5%+10.0%47.5%
🇨🇦Canada37.5%+10.0%47.5%
🇩🇪Germany37.5%+10.0%47.5%
🇯🇵Japan37.5%+10.0%47.5%

Alternative Classifications

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

3901.10.10.00Lower: 41.5% vs 47.5%

If imported as unfinished EVA material sheets

Unprocessed plastics classify under Chapter 39; footwear assembly required for Chapter 64.

6402.99.79.15Same rate: 47.5%

If having open toes or straps

Specific subheading for sandals/open footwear within same value/gender category.

9506.29.00Lower: 17.5% vs 47.5%

If specifically designed as watersports footwear with fins

Specialized aquatic sports equipment may classify under toys/games heading 9506.

Not sure which classification is right?

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Import Tips & Compliance

Confirm EVA qualifies as plastics visible to naked eye per Chapter Note 3(a)

Value pairs individually; avoid averaging across shipment

Test sole for ground contact material dominance ignoring spikes per Note 4(b)

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