Men's PVC Deck Shoes from China
Non-slip men's deck shoes made with PVC plastic uppers and rubber soles for boating or casual outdoor use. HTS 6402.99.79.30 applies as other non-sports footwear for men, rubber/plastics construction, valued over $3 but not over $6.50/pair.
Duty Rate — China → United States
50%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Measure external upper surface area excluding accessories like buckles per Chapter Note 4(a) for plastics dominance
• Declare exact pair count and unit value on entry summary to match 6402.99.79.30 valuation criteria
• Watch for reclassification if minor leather trim exceeds surface area threshold