Kids' Plastic Rain Shoes from Japan
Children's rubber/plastic rain shoes with simple molded uppers and soles, $4.25/pair. Under 6402.99.79 as other non-sports, non-ankle covering footwear in value range. Fully rubber/plastics per Chapter definitions.
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
• Specify height < ankle on invoices to stay in 'other'; measure from sole to confirm
• Age-appropriate labeling required; ensure kids' sizes don't trigger toy regulations
• Value pairs consistently—mismatched sizes in sets can complicate declarations