Rubber Clog Slippers from Mexico
Backless clogs made from molded rubber with rubber outer soles, intended for indoor/outdoor casual use. Rubber comprises the greatest external upper surface and sole contact area per Chapter Note 4. Over $12/pair valuation places them in 6402.99.90.95 as other footwear.
Duty Rate — Mexico → United States
30%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Label soles clearly showing rubber as primary ground-contact material; ignore minor textile reinforcements (US Note)
• Maintain records of production costs proving value over $12/pair to prevent down-classification
• Avoid bundling with trimmings like buckles, classified separately under Chapter Note 2