Men's PVC Garden Clogs

Durable molded PVC clogs with rubber soles for gardening, valued $6/pair, uppers of plastic visible to naked eye. Fits 6402.99.79.90 as other non-sports footwear; sole material determined by ground contact per Note 4(b).

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.

6402.99.61Lower: 22.5% vs 47.5%

If specifically identified for men

Direct gender subheading for identical construction.

6404.11.90Lower: 37.5% vs 47.5%

If sports footwear with cleat provisions

Meets subheading note criteria for sports classification under 6404.11.

3926.90.99Lower: 22.8% vs 47.5%

If sold as unfinished molded plastic forms

Incomplete assemblies classify as other plastic articles in Chapter 39.

Not sure which classification is right?

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Import Tips & Compliance

Ventilation holes don't affect classification; document as casual utility footwear

Bulk imports require pair-counting certification to match value declaration

Avoid 'waterproof' marketing if laminated textiles used, per protective footwear US note

Related Products under HTS 6402.99.79.90

Unisex Plastic Casual Sneakers

Affordable unisex sneakers featuring uppers primarily of synthetic plastic materials and rubber outer soles, designed for everyday casual wear. The upper's dominant external surface is plastic, with no leather or textile predominance, classifying them under 6402.99 as other footwear valued between $3-$6.50/pair. These are not sports or protective footwear per chapter notes.

Women's Jelly Pool Slides

Open-toe slide sandals made entirely from translucent PVC plastic uppers and rubber soles, ideal for beach or pool use, valued at $4.50/pair. Plastic constitutes the greatest external surface area of the upper per chapter Note 4(a), fitting 6402.99 as non-sports, non-leather footwear.

Youth Rubber Flip-Flops

Basic Y-shaped strap flip-flops for youth with all-rubber/plastic construction, valued $3.75/pair. Classifies in 6402.99.79.90 as everyday other footwear, rubber sole in ground contact.

Ladies' Plastic Espadrille Flats

Flat espadrille-style shoes with plastic uppers over minimal jute, rubber soles, $5.80/pair. Plastic external layer visible/dominant per Note 3(a)/4(a), non-sports other footwear.

Children's Rubber Rain Boots

Mid-calf rubber boots with plastic uppers for kids, featuring rubber soles, priced at $5.99/pair for rainy day wear. Visible rubber/plastic external layer per Note 3(a) qualifies for 6402; not sports footwear lacking cleat provisions.

Toddler Plastic Sandals

Adjustable strap sandals for toddlers made with plastic uppers and rubber outsoles, retail $4.25/pair. Greatest external surface plastic per Note 4(a), other footwear under 6402.99 not exceeding value limit.