Promotional Plastic Flip-Flops from Japan
Inexpensive flip-flops with rubber outsoles and plastic thong uppers, often branded for sports events or team giveaways, under $3/pair. Classified in 6402.19.30 as low-value other sports footwear of rubber/plastics. Sports association comes from promotional context despite basic design.
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
• Declare promotional value accurately; exclude advertising costs from dutiable value
• Provide photos/specs showing no cleats/spikes to confirm 'other' sports category
• Batch imports by value; mixed lots require segregation for correct subheading