Women's Clear PVC Rain Flats from Mexico
Water-resistant women's flats made with transparent PVC uppers and rubber soles for light rain protection and casual use. Classified in HTS 6402.99.80.61 due to rubber/plastics construction, women's sizing, and value $6.50-$12/pair, not qualifying as sports or protective footwear.
Duty Rate — Mexico → United States
30%
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
• Confirm not 'protective active footwear' per US note; lacks water protection via coated textile for higher subheadings
• Measure upper external surface area excluding reinforcements to confirm plastics dominance
• Include commercial invoice specifying per-pair value and gender designation for CBP review