Women's PVC Mary Jane Shoes

Classic Mary Jane style shoes with shiny PVC uppers and flexible rubber soles, ideal for school or office casual wear. The plastic upper provides the greatest external surface area, meeting Chapter Note 4 criteria for 6402.99 classification. Priced for women at $4-$6 per 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.

6402.99.61.00Lower: 22.5% vs 47.5%

If valued over $6.50 but not over $12/pair

Higher value threshold shifts to adjacent subheading in same 6402.99 structure.

6403.99.60.60Lower: 26% vs 47.5%

If featuring leather uppers from headings 4107 or 4112-4114

Leather uppers per Chapter Note 4 classify in 6403, regardless of sole material.

6405.90.90Lower: 22.5% vs 47.5%

If sold as parts like uppers without attached soles

Unfinished uppers or separate parts go to 6406, excluding trimmings.

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Import Tips & Compliance

Conduct material composition analysis to document rubber/plastics dominance in uppers and soles

Avoid common pitfall of undervaluation; provide factory cost sheets to support $3-$6.50 range

Ensure packaging distinguishes women's sizes to prevent gender misclassification

Related Products under HTS 6402.99.79.60

Women's Plastic Ballet Flats

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.

Women's Rubber Clog Sandals

Open-toe clog sandals constructed entirely from rubber and plastics, with molded uppers and outsoles for beach or garden use. Rubber dominates both upper surface and ground contact per Chapter Notes 4(a) and 4(b). Women's model valued $5/pair, not sports footwear.

Women's Plastic Espadrille Flats

Fashion espadrille-style flats with synthetic plastic uppers mimicking leather and rubber wedge soles. Plastics constitute the primary upper material by surface area, qualifying for 6402.99. Specifically for women, valued $6/pair.

Women's EVA Foam Slip-Ons

Comfortable slip-on shoes made from EVA foam (plastic) uppers and rubber outsoles, popular for travel. EVA provides greatest external upper surface, with rubber sole contact, fitting 6402.99.79.60 for women's valued $4.50/pair.

Women's Rubber Rain Shoes

Waterproof low-cut rain shoes with all-rubber construction for puddle-jumping, not sports designed. Rubber uppers and soles qualify under chapter notes 4, valued $5.50/pair for women, in 'other' category.

Women's TPU Sneaker Clones

Budget sneaker-look slip-ons with thermoplastic polyurethane (plastic) uppers and rubber soles, not athletic. TPU provides external upper area, valued $4.75/pair for women in other footwear.