Ladies' Quilted Look Plastic Boots from Japan
Ankle boots with embossed PVC uppers simulating quilting, rubber soles, over $12/pair. Visible plastics layer dominant per Chapter Note 3(a), non-sports other footwear.
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
• Embossing doesn't change material determination
• Quilted textile backing? Confirm plastics external
• Value proof via manufacturer specs