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Adhesive Bonded Plush House Slippers from Japan

Cozy house slippers featuring a plush textile upper made from synthetic fibers like polyester, with an outer sole primarily of textile material (not qualifying under US note 5 for durability) backed by thin rubber affixed exclusively with adhesive. Valued between $3 and $6.50 per pair, these lack foxing or overlapping soles except possibly at toe/heel, fitting HTS 6404.19.61.15 as house slippers for indoor 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
9903.05.480%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

• Verify sole material surface area in contact with ground is predominantly textile per Chapter Note 4(b); document lab tests if challenged

• Provide value declarations and adhesive-only construction proof to avoid reclassification to foxed footwear subheadings

• Label fiber content accurately as non-vegetable textiles; common pitfall is misstating value leading to wrong duty bracket