Girls' Rubber-Upper Cork Base Beach Sandals from Japan
Kid-sized beach sandals with colorful rubber uppers covering over 90% external surface and a cushioned cork platform base for stability on sand. Rubber soles provide traction; no foxing or protective design, aligning with HTS 6402.99.25.90 for youth plastic-dominant footwear on cork. Ideal for casual summer play.
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
• For youth sizes, confirm not exceeding men's 8/US women's 9.5 to stay out of adult categories
• Test rubber/plastic visibility to naked eye per chapter note 3 for woven elements