Women's Rubber Slide Sandals from Japan
These women's slide sandals feature a molded rubber upper and outer sole, with an open toe and heel design held to the foot by friction without laces, buckles, or fasteners. They fall under HTS 6402.99.49.60 as other footwear for women with outer soles and uppers of rubber or plastics, specifically slip-on type excluding foxing bands. The primary material is rubber visible to the naked eye per Chapter Note 3.
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
• Verify the upper material has the greatest external surface area of rubber/plastics per Chapter Note 4(a); ensure no foxing band overlaps the upper to avoid 6402.99.31
• Provide lab tests confirming rubber composition if challenged; label clearly as women's footwear by size and fit