Men's Plastic Beach Flip-Flops from Japan
Simple men's flip-flops with uppers and outer soles made entirely of rubber or plastics, designed for casual beach or summer wear. The upper is the thin plastic strap connecting the thong, and the sole is molded plastic, qualifying under 6402.99 as other footwear with rubber/plastic uppers and soles, valued under $3/pair for men.
Duty Rate — Japan → United States
88%
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
• Verify the value does not exceed $3/pair at import to avoid higher subheadings; include all costs in valuation
• Measure external surface area of upper and sole materials per Chapter Note 4 to confirm rubber/plastics dominance
• Label clearly as men's footwear; misgendering can lead to reclassification