Women's Jelly Pool Slides from Japan
Open-toe slide sandals made entirely from translucent PVC plastic uppers and rubber soles, ideal for beach or pool use, valued at $4.50/pair. Plastic constitutes the greatest external surface area of the upper per chapter Note 4(a), fitting 6402.99 as non-sports, non-leather footwear.
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
• Label clearly as 'plastic uppers' on commercial invoice; CBP often inspects jelly-style for material verification
• Provide production cost breakdowns if value near thresholds to prevent disputes during entry
• Ensure no waterproof claims that could trigger 'protective' scrutiny under US note for active footwear