Infant All-Plastic Sandals from Japan
Lightweight all-plastic sandals for babies, with strap-style uppers and soles both exceeding 90% plastics external surface. Ideal for beach or pool play, in infant sizes only. HTS 6402.99.31.73 applies to these non-sports, rubber/plastics-dominant infant open-toe footwear.
Duty Rate — Japan → United States
12.5%
Rate breakdown
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
• Provide photos and diagrams showing upper surface area compliance with note 4(a) measurements
• Ensure no cleats/spikes provision, as that would qualify as sports footwear under subheading note
• Declare exact infant dimensions to match statistical note 2 for accurate breakout reporting