Women's PVC Shower Slides from Japan
Open-toe women's shower slides constructed with molded PVC uppers and soles, ideal for beach or bathroom use. Plastics form the primary external upper surface and ground-contacting sole, meeting Chapter Note criteria. Falls under 6402.99.69.60 as women's footwear valued not over $3/pair.
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
• Include supplier invoices proving per-pair value under $3 to prevent customs valuation disputes
• Avoid common pitfall of mislabeling unisex styles as women's; specify gender in documentation
• Ensure no rubber fabric reinforcements alter the plastics-dominant classification per Chapter Note 3