Men's PVC Deck Shoes from Japan
Non-slip men's deck shoes made with PVC plastic uppers and rubber soles for boating or casual outdoor use. HTS 6402.99.79.30 applies as other non-sports footwear for men, rubber/plastics construction, valued over $3 but not over $6.50/pair.
Duty Rate — Japan → United States
37.5%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Measure external upper surface area excluding accessories like buckles per Chapter Note 4(a) for plastics dominance
• Declare exact pair count and unit value on entry summary to match 6402.99.79.30 valuation criteria
• Watch for reclassification if minor leather trim exceeds surface area threshold