Plastic Casual Sneakers from China
Low-top sneakers featuring uppers primarily of synthetic plastic materials and rubber outer soles, designed for everyday casual wear. Classified under HTS 6402.99.80.91 because the outer sole and upper are predominantly rubber or plastics, not qualifying as sports footwear, and valued between $6.50 and $12 per pair. The external surface area of plastics determines the material classification per Chapter Note 4.
Duty Rate — China → United States
40%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify valuation documentation to confirm $6.50-$12/pair range; measure external surface area of upper for plastics dominance
• Ensure no sports features like cleat provisions to avoid 6402.12
• Common pitfall: misclassifying as leather if minimal leather accents exceed surface area