Elevated Wooden Base PVC Mary Jane Shoes from Japan
Women's dressy Mary Jane style shoes built on a wooden platform with transparent PVC uppers dominating over 90% of the external surface. Ideal for fashion-forward outfits with added height. Fits HTS 6402.99.23 for wood-based footwear with qualifying rubber/plastics uppers.
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
• Label fiber content accurately; PVC must be documented as plastics for upper surface calculations
• Provide engineering drawings showing wooden base integration to customs for smooth clearance
• Watch for waterproofing claims that could trigger protective footwear exclusions