Fashion Platform Sandals from China
Open-toe sandals with high plastic platforms and rubber strap uppers, ideal for summer fashion. Classified in 6402.99.90 as other rubber/plastics footwear over $12/pair, not sports-related, with plastics dominating the external upper surface.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Document retail value with invoices; undervaluation leads to audits under valued-over-$12 criteria
• Measure outer sole ground contact per Note 4(b), ignoring non-durable textiles
• Label clearly as non-sports to differentiate from athletic models