Women's EVA Beach Sandals from Japan
Lightweight women's sandals made from EVA foam (plastics) for uppers and soles, perfect for beach strolling. EVA plastics dominate both external upper area and sole contact surface. Categorized in 6402.99.69.60 for women's low-value non-sports footwear.
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%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
• Declare exact material as ethylene-vinyl acetate (EVA) plastics to confirm Chapter 64 applicability
• Watch for overvaluation from packaging; calculate based on unpacked footwear pair only
• Gender-specific marketing materials help justify 'for women' subheading classification