PVC Garden Clogs from China
Men's lightweight PVC clogs with rubber soles for garden/outdoor casual wear, valued at $5.75/pair. Fits 6402.99.79 as other footwear with plastics/rubber construction, not sports or protective per notes. Plastics form the greatest external upper surface area.
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
• Test sole durability per US Note; non-durable textiles ignored, but ensure rubber sole qualifies as primary contact material
• Avoid common error of classifying as 'parts'—complete footwear excludes trims per heading 6406 note
• Maintain production records showing material composition to defend against audits on upper dominance