EVA Foam Sandal Upper

Ethylene-vinyl acetate (EVA) foam upper for casual sandals, lightweight and flexible with strap attachment points. Provided without sole for final assembly. HTS 6406.10.60.00 covers this plastics-based footwear upper.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

3921.13Lower: 14.2% vs 17.5%

If cellular EVA in primary forms or sheets, not shaped for footwear

Cellular plastics in bulk or plates exclude footwear-specific uppers.

6406.20.00.00Higher: 20.2% vs 17.5%

If textile-faced with plastic backing

Textile predominant uppers with plastic layer visible classify under 6406.20.

4819.50.40Higher: 35% vs 17.5%

If confused with paper/plastic hygiene insoles, but actually uppers

Similar articles like insoles have separate provisions; distinguish by use.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Certify EVA density and composition to prove suitability as footwear upper material

Label clearly as 'footwear upper parts' to guide CBP classification