Casual PVC Mule Slippers from Japan
Backless PVC mule slippers for women with rubber soles, valued $5.25/pair. Classified 6402.99.79 as other non-ankle, non-sports rubber/plastics 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
• Mule backless design stays 'other'; document heel height < mid-foot
• No indoor-only claims—class as footwear for outdoor capability
• Harmonize markings with HTS materials declaration