Plastic Casual Sneakers

Low-top sneakers featuring uppers and outer soles made primarily of PVC plastic, designed for everyday casual wear. The upper's external surface is predominantly plastic as per Chapter Note 4(a), and the outer sole contacts the ground mainly with plastic per Note 4(b). Valued over $12/pair, they fall under 6402.99.90.95 as non-sports, non-protective footwear.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China20%+17.5%37.5%
🇲🇽Mexico20%+10.0%30%
🇨🇦Canada20%+10.0%30%
🇩🇪Germany20%+10.0%30%
🇯🇵Japan20%+10.0%30%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6402.91.90.05Same rate: 37.5%

If designed for hiking or trail running with water-resistant coated textile

Qualifies as protective active footwear under US Note 2 if valued over $24/pair and provides water protection.

6405.90.90Lower: 22.5% vs 37.5%

If uppers predominantly textile rather than rubber/plastics

Chapter Note 4(a) bases upper material on greatest external surface area; textiles shift to Chapter 64 heading 6405.

6402.99.31Lower: 16% vs 37.5%

If valued $2.50/pair or less

Value threshold determines subheading; low-value plastic footwear moves to 6402.99.31.

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Import Tips & Compliance

Verify the external surface area of the upper and sole materials using naked eye test per Chapter Note 4; document measurements to avoid reclassification

Provide detailed value breakdowns and invoices showing pair value exceeds $12 to qualify for this subheading