Women's Rubber Espadrille Slip-Ons from Japan
Casual women's espadrilles with rubber uppers mimicking jute but primarily rubber/plastics externally, open heels, no fasteners. Under 6402.99.49.60 for women's non-foxing slip-on rubber footwear per subheading exclusions. Rubber layer visible per Chapter Note 3(a).
Duty Rate — Japan → United States
37.5%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Prove rubber external layer via cross-sections if textile backing present; declare as women's by heel height and last shape
• Common pitfall: mislabeling as textile shifts duty rates—test surface visibility