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
77.5%
Rate breakdown
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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