Vinyl Beach Slide Sandals from Japan
Open-toe slide sandals made with molded vinyl uppers that cover over 90% of the external surface, ideal for beach or poolside wear. The all-plastic construction without foxing or reinforcements places it in HTS 6402.99.31.77 for other non-sports rubber/plastic footwear.
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
• Document molding process to prove integral plastic upper construction
• Measure external surface area excluding accessories to substantiate 90% threshold
• Label accurately as casual wear to prevent shifts to protective or sports classifications