Women's Black Plastic Ballet Flats from Japan
These women's ballet flats feature uppers primarily of synthetic plastic materials and rubber outer soles, designed for casual everyday wear. They fall under HTS 6402.99.80.61 as non-sports footwear valued between $6.50 and $12 per pair with plastic uppers and soles. The external surface area of the upper is dominated by plastics, meeting chapter note 4(a).
Duty Rate — Japan → United States
60%
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 per chapter note 4(b); ensure plastics dominate to avoid reclassification
• Provide detailed value documentation per pair, as pricing thresholds ($6.50-$12) determine subheading
• Label fiber content accurately if any textile visible, but plastics must be primary external material