Disposable Plastic Shower Clogs from Japan
Basic molded plastic clogs designed for use in showers or pools, with uppers and outer soles entirely of plastics. Classified under HTS 6402.99.69 due to rubber/plastics construction, valued under $3/pair, and not fitting specific subheadings like sports or waterproof footwear. The simple open-toe design lacks reinforcements or specialized features.
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 value per pair accurately to avoid reclassification to higher-value subheadings; provide material composition certificates confirming plastics for uppers and soles; watch for misclassification as toys if overly simplistic