Abaca Slip-Ons from Japan
Easy slip-on shoes crafted from abaca (Manila hemp) vegetable fiber uppers with textile soles having the greatest ground-contact area. Low value under $3/pair fits HTS 6404.19.52 precisely per material and note exclusions. Suited for everyday casual use.
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
• Use surface area calculations for uppers (ignore accessories per note 3(a)) in entry docs
• Separate from rubber-soled pairs in shipments to prevent commingling reclassifications
• Retain supplier invoices proving ≤$3/pair valuation against CBP challenges