Women's PVC Open-Toe Mules from Japan
Fashionable women's mules with PVC uppers and soles, featuring open toes and heels, held by stretch or friction sans fasteners. Fits HTS 6402.99.49.60 as women's slip-on plastic footwear excluding foxing and specific exceptions. PVC qualifies as plastics under Chapter Note 3(a).
Duty Rate — Japan → United States
77.5%
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%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Conduct surface area analysis per Note 4 to confirm plastics dominance; include photos in entry docs showing no foxing overlap
• Watch for phthalate regulations on PVC; obtain women's fit certifications from manufacturers