Men's Mesh Slip-On Beach Shoes from Japan
Lightweight men's beach shoes with open heels, breathable textile mesh uppers, and minimal plastic/rubber sole (<10% weight). Qualifies for 6404.19.30.40 as slip-on open-heel footwear without laces.
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
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Test sole for ground-contact material durability (US Note to Chapter 64) to confirm rubber/plastics
• Label clearly as 'for men' to match subheading; ambiguous gender risks 6404.19.50
• Bulk packaging vs retail may affect duty if deemed not for immediate sale