Baby EVA Foam Slip-Ons from Mexico
Lightweight EVA plastic slip-on shoes for infants, providing cushioned comfort for early walkers. Under HTS 6405.90.90.30 as other infant footwear, plastics visible externally per Chapter Note 3(a), suitable for casual use.
Duty Rate — Mexico → United States
22.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Confirm EVA as plastics under Chapter Note 3; provide ground-contact sole analysis
• Pitfall: classifying foam as non-durable textile sole, ignored per US Note on soles