Disposable Kids' Play Sandals from Mexico
Lightweight sandals for children with nylon textile strap uppers and rubber soles glued exclusively with adhesive, under $3/pair. Designed for beach or play, lacking foxing or sole overlaps. Classed in 6404.19.49.90 for casual, low-value textile footwear.
Duty Rate — Mexico → United States
47.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Classify as footwear only if providing full foot coverage; mere straps may go to apparel trimmings
• Batch import documentation must specify pair valuation consistently
• Ensure no metal reinforcements that could invoke heading 6406 exclusions