Unisex Rain Sneakers from Japan
Water-resistant sneakers with rubber outer soles and uppers of plastic-coated fabric for light rain protection, not qualifying as sports or protective active footwear. The visible plastics layer on the upper determines material per chapter notes. Priced at $11/pair, under 6402.99.80.
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
• Document that coating is visible to naked eye to justify plastics upper; no color change consideration per Chapter Note 3
• Avoid selling as 'waterproof hiking' to prevent shift to protective active subheadings
• Include country-of-origin marking on visible surfaces for footwear imports