Kids' Nylon Beach Sandals from Japan
Open-toe beach sandals for children with nylon strap uppers (textile dominant surface) and flip-flop style soles of textile-covered plastic (textile max ground area, ignored under US note 5). Low-value <$3, adhesive attached, no heel/toe overlap issues. 6404.19.47 due to synthetic textile specs.
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%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Photos showing upper surface area (straps count as upper); confirm textile > other materials
• Sandals qualify if not covering full foot; declare as 'footwear' not 'slippers' to avoid 6404.19.90