Men's PVC Garden Clogs from China
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).
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
• 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