Women's Black Plastic Ballet Flats

These women's ballet flats feature uppers primarily of synthetic plastic materials and rubber outer soles, designed for casual everyday wear. They fall under HTS 6402.99.80.61 as non-sports footwear valued between $6.50 and $12 per pair with plastic uppers and soles. The external surface area of the upper is dominated by plastics, meeting chapter note 4(a).

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China20%+17.5%37.5%
🇲🇽Mexico20%+10.0%30%
🇨🇦Canada20%+10.0%30%
🇩🇪Germany20%+10.0%30%
🇯🇵Japan20%+10.0%30%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6402.99.90Same rate: 37.5%

If valued over $12/pair

Value exceeding $12/pair shifts to higher value subheading within same material category.

6404.19.90Lower: 26.5% vs 37.5%

If uppers primarily textile materials

Chapter note 4(a) bases upper material on greatest external surface area; textiles would classify under Chapter 64 heading 6404.

6405.90.90Lower: 22.5% vs 37.5%

If sold as a set with matching handbag

If presented as a coordinated set for retail sale, entire ensemble may classify under other made-up textile articles.

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Import Tips & Compliance

Verify outer sole material by surface area in contact with ground per chapter note 4(b); ensure plastics dominate to avoid reclassification

Provide detailed value documentation per pair, as pricing thresholds ($6.50-$12) determine subheading

Label fiber content accurately if any textile visible, but plastics must be primary external material

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