Cowhide Fur-Lined House Slippers from Japan
Cozy house slippers made with cowhide leather uppers lined with synthetic fur for warmth, featuring a durable plastic outer sole. Designed solely for indoor lounging, valued over $2.50/pair with leather as the primary upper material per surface area rules. Fits 6403.99.90.05 for leather-upper house slippers.
Duty Rate — Japan → United States
52.5%
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
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Conduct surface area tests on uppers to confirm leather dominance, excluding reinforcements as per Chapter Note 4(a)
• Include invoices showing per-pair value >$2.50; bulk shipments require pair-count verification
• Ensure no sporting features like cleats to prevent reclassification; house use only