Women's PVC Ankle Work Shoes from Japan
Durable women's ankle-height shoes made from PVC (plastics) for uppers and soles, suited for light industrial or cleaning tasks. Priced under $3/pair, they align with HTS 6402.91.60.60 as other rubber/plastics footwear covering the ankle. Non-sports design and material dominance confirm classification.
Duty Rate — Japan → United States
88%
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
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document production costs to prove sub-$3 valuation; CBP scrutinizes low-value claims
• Ensure no spikes/cleats; sports footwear note excludes them from 'other' subheadings
• Use HS explanatory notes for rubber/plastics definition including visible fabric layers