Women's Jelly Pool Slides from Mexico
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.
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
• Label clearly as 'plastic uppers' on commercial invoice; CBP often inspects jelly-style for material verification
• Provide production cost breakdowns if value near thresholds to prevent disputes during entry
• Ensure no waterproof claims that could trigger 'protective' scrutiny under US note for active footwear