Plastic Casual Sneakers from Japan
Low-top sneakers featuring uppers and outer soles made primarily of PVC plastic, designed for everyday casual wear. The upper's external surface is predominantly plastic as per Chapter Note 4(a), and the outer sole contacts the ground mainly with plastic per Note 4(b). Valued over $12/pair, they fall under 6402.99.90.95 as non-sports, non-protective footwear.
Duty Rate — Japan → United States
30%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify the external surface area of the upper and sole materials using naked eye test per Chapter Note 4; document measurements to avoid reclassification
• Provide detailed value breakdowns and invoices showing pair value exceeds $12 to qualify for this subheading