Casual PVC Mule Slippers from China
Backless PVC mule slippers for women with rubber soles, valued $5.25/pair. Classified 6402.99.79 as other non-ankle, non-sports rubber/plastics footwear.
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
• Mule backless design stays 'other'; document heel height < mid-foot
• No indoor-only claims—class as footwear for outdoor capability
• Harmonize markings with HTS materials declaration