Men's PVC Garden Clogs from Mexico
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 — Mexico → United States
47.5%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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