Women's Strappy Heeled Sandals from Japan
Elegant strappy sandals with thin plastics straps as uppers and rubber kitten heels/outsoles for evening wear, over $12/pair. Non-athletic design. 6402.99.90.65 for women's rubber/plastics other footwear.
Duty Rate — Japan → United States
20%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Straps count as upper—ensure plastics surface area greatest
• Heel durability test for sole classification
• Manifest gender clearly to match subheading