Plastic Casual Espadrilles from Japan
Women's casual espadrille-style shoes with uppers made predominantly of PVC plastic and rubber outer soles, valued at $5 per pair. They fall under HTS 6402.99.79 as other footwear with rubber/plastics uppers and soles, valued over $3 but not over $6.50/pair, not specified elsewhere. The upper's external surface is primarily plastic per Chapter Note 4(a).
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
• Verify outer sole material by surface area in contact with ground (Chapter Note 4(b)); document with photos or lab tests to confirm rubber/plastics dominance
• Provide value declaration per pair; common pitfall is misvaluing sets—invoice separately if sold in pairs
• Label country of origin and material content; ensure valuation excludes shipping costs to avoid over $6.50 threshold