Baby Plastic Pool Slippers from Japan
Soft slip-on slippers for infants with plastic uppers and thin textile-lined soles where textile lacks strength for normal use (U.S. note 5). Valued under $3/pair for poolside or bath use. Classified in 6402.99.61.00 for low-value other rubber/plastics 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
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Test sole textiles for durability characteristics to document why not counted under U.S. note 5 during CBP review
• Ship in consumer packaging with size/age labeling to qualify as finished footwear, not parts
• Avoid bulk packaging that could imply industrial/parts use under heading 6406