Women's Plastic Ballet Flats from China
These lightweight ballet flats feature uppers made primarily of PVC plastic with a rubber outer sole, designed for casual everyday wear. The upper material dominates the external surface area as per Chapter Note 4(a), classifying them under 6402.99 as other footwear with rubber/plastics uppers and soles. Valued between $3 and $6.50 per pair, specifically for women.
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
• Verify upper material surface area exceeds 50% rubber/plastics via lab testing to confirm 6402 classification
• Include detailed value declarations and invoices showing per-pair pricing under $6.50 to avoid reclassification
• Label footwear clearly as 'women's' with size charts compliant with CBP gender-specific guidelines