6402.99.69.60/Women's Plastic Flip-Flops/Japan

Women's Plastic Flip-Flops from Japan

Simple women's flip-flops featuring uppers and outer soles made entirely of PVC plastic, designed for casual everyday wear. The upper is the dominant external surface material per Chapter Note 4(a), and the outer sole contacts the ground primarily with plastics as per Note 4(b). Classified under 6402.99.69.60 due to valuation under $3/pair and specifically for women.

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

Calculate with your customs value Verify with the Tariff Assistant

Import Tips

• Verify total value per pair does not exceed $3, including all components, to avoid reclassification to higher-value subheadings

• Document material composition with lab tests confirming plastics as dominant upper and sole materials per Chapter Notes 4(a) and 4(b)

• Label footwear clearly as 'for women' and ensure sizing aligns with women's standards to match subheading specificity