Kids' Plastic Beach Sandals from Japan
Inexpensive plastic thong-style sandals for children, featuring flat soles and minimal strap uppers made of PVC. Falls under HTS 6402.99.69 as other footwear with rubber/plastics materials, valued not over $3/pair, excluding sports or protective types. Greatest external surface area of upper and sole contact is plastics.
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
• Label fiber/plastic content if any textiles present, even minimally; use commercial invoices showing per-pair pricing; inspect for accidental classification as slippers if indoor-oriented