Plastic Clog Sandals from China
Open-toe clog-style sandals made entirely of molded plastic uppers and rubber soles for beach or casual use. HTS 6402.99.80.91 applies to this non-sports footwear with rubber/plastics construction valued $6.50-$12/pair. Plastics form the dominant external upper surface.
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
• Provide mold specs confirming rubber sole contact with ground per Note 4(b)
• Avoid bulk packaging that suggests parts classification
• Common issue: confusing with toys if playful design—ensure adult sizing