Children's Rubberized High-Top Sneakers from Japan
Kids' high-top sneakers with rubber outsoles and plastic/rubber-coated textile uppers for school and play. Under HTS 6402.91.80 for ankle-covering, rubber/plastics dominant materials, value $6.50-$12/pair, casual not sports.
Duty Rate — Japan → United States
20%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Child sizing doesn't affect classification; treat as standard footwear
• Coated textiles count as plastics if visible layer per Chapter Note 3(a)
• Avoid undervaluation claims; provide tiered pricing evidence