Women's PVC Mary Jane Shoes from China
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.
Duty Rate — China → United States
50%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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