Plastic Fisherman Sandals from China
Open-toe sandals with adjustable plastic straps and PVC soles, styled for beach or casual wear, not sports-related. Upper's visible plastic surface area exceeds others, and sole is predominantly plastic in ground contact. Valued over $12/pair, fits 6402.99.90.95.
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 external surface areas precisely for uppers; straps count toward plastic if predominant
• Use HTS advisory rulings for strap-style footwear to confirm classification