Abaca Fiber Slipper Sandals from Japan
Simple slip-on sandals using abaca (Manila hemp) fiber uppers and rubber-based soles with extensive textile (abaca braid) ground coverage, non-durable per US rules. Under $3/pair valuation fits HTS 6404.19.52.90 for other veg fiber textile-upper shoes.
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
• Source certificates of origin for abaca to confirm vegetable fiber status vs synthetic lookalikes
• Declare exact sole area measurements; textile >50% ground contact triggers this subheading