Disposable Plastic Shower Shoes from Japan
Basic flip-flop style shower shoes made entirely from molded plastic with a thin rubber-like outer sole and upper, valued under $3 per pair. Classified under HTS 6402.99.69.90 as other footwear with outer soles and uppers of rubber or plastics, not exceeding $3/pair, due to predominant plastic materials and low value. Excludes sports or waterproof protective designs.
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 outer sole and upper are predominantly rubber/plastics via visible external layer; document material tests
• Confirm valuation under $3/pair with invoices; common pitfall is undervaluation leading to audits
• Label as 'not for sports use' to avoid reclassification under sports footwear subheadings