Men's Plastic Clog Sandals from China
Open-toe clog-style sandals for men molded entirely from plastics with rubber outer soles, valued over $12/pair. Fits HTS 6402.99.90.35 for other footwear not covering ankle, with uppers and soles of rubber/plastics. External plastic layer dominant per Chapter notes.
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
• Measure upper material surface area excluding straps/buckles per Note 4(a); ensure plastics dominate
• Avoid classifying as slippers (6405) if designed for outdoor use; provide usage evidence