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
48%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
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