Men's One-Piece EVA Foam Pool Slides from Japan
EVA foam slides molded in one piece for men, functioning as backless sandals with over 90% plastic upper surface area. Lightweight and water-resistant for poolside use. Classified under this code for men's molded plastic sandals excluding protective or foxing designs.
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
• Test EVA material to confirm it qualifies as 'plastics' under chapter definitions
• Include care labels specifying material to aid customs verification
• Watch for reclassification if slides resemble protective waterproof overshoes