Men's Plastic Slip-On Loafers from Japan
Comfortable men's slip-on loafers with molded rubber soles and uppers of flexible plastics material, suitable for casual office wear. Plastics constitute the greatest external surface area of the upper. Valued at approximately $9/pair, fitting 6402.99.80 for other rubber/plastics footwear.
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
• Measure upper surface area excluding accessories like buckles to confirm plastics dominance per Chapter Note 4(a)
• Conduct material testing if customs questions plastics vs rubber distinction on uppers