Children's Plastic Soccer Cleats from Japan
Affordable plastic soccer cleats for kids, featuring molded rubber soles with cleat attachments and uppers made primarily of PVC plastics. Classified under HTS 6402.19.30.61 as sports footwear (designed for soccer with cleat provisions) valued under $3/pair, with rubber/plastic outer sole and upper.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify value per pair does not exceed $3 with detailed invoices to qualify for this low-value subheading
• Confirm sports design via cleat provisions and document as athletic footwear to avoid reclassification
• Label materials accurately; test outer sole for rubber/plastics dominance per Chapter Note 4