Plastic Rain Shoes from Mexico
Simple slip-on rain shoes with all-plastic uppers and rubber soles for wet weather protection, lacking hiking/sports features. HTS 6402.99.80.91 for non-sports rubber/plastics footwear valued $6.50-$12/pair. Rubber sole has greatest ground contact area.
Duty Rate — Mexico → United States
30%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Certify non-porous plastics for upper; check for durability per US note on soles
• Avoid classifying as protective if not trail-rated