Children's Plastic Mary Janes from Japan
Dressy mary jane shoes for girls aged 5-10, with rubber soles and shiny plastics uppers imitating patent leather. Not sports footwear and valued at $8/pair. Falls in 6402.99.80 as other rubber/plastics footwear in the specified value range.
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%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Classify by actual materials, not imitative appearance—plastics upper confirmed by surface area
• For children's sizes, ensure no overlap with baby footwear headings like 6405.20
• Batch import values must average within range; flag high-value outliers