Men's Deck Shoes with Plastic Uppers from Mexico
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 — Mexico → United States
30%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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