Plastic Casual Sneakers from China
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.
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
• 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