One-Piece Molded Plastic Flip-Flops from Japan
These flip-flops are produced entirely from plastic in a single molding process, with over 90% of the upper surface being rubber or plastics and no foxing band. They qualify under HTS 6402.99.27.90 as sandals with uppers predominantly of plastics, molded in one piece. The design provides a simple, lightweight summer footwear option.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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
Import Tips
• Verify the upper has over 90% external surface area of rubber/plastics via lab testing to confirm classification
• Provide molding production records to prove one-piece construction and avoid reclassification as assembled goods
• Ensure no foxing or foxing-like band is present, as this excludes from this subheading