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