Men's Deck Shoes with Plastic Uppers from China
Non-slip deck shoes for men featuring synthetic plastic uppers and rubber soles, valued over $12/pair for boating/casual use. HTS 6402.99.90.35 applies to this other footwear with rubber/plastics materials, not sports-specific.
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
• Prove not sports footwear (no cleats); design intent via marketing materials
• Check for foxing band that could shift to 6402.91
• Water-resistant claims need substantiation to avoid protective subheading