Men's Cork Base Plastic Urban Platform Loafers from Japan
Casual men's loafers with uppers made predominantly of molded plastics (over 90% visible external area), elevated on a cork platform base for added height and comfort. No foxing or weatherproofing features qualify it precisely for 6402.99.25.30 as men's footwear with rubber/plastic uppers and cork base.
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
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Measure external surface area excluding reinforcements to confirm >90% plastics per Chapter Note 4(a)
• Provide supplier specs on cork base to differentiate from standard rubber soles during customs review
• Label accurately as non-protective to prevent scrutiny under chemical/weather exclusion clauses