Quilted Synthetic Scuff Slippers from Japan
Quilted nylon upper scuff slippers for house use, with thin plastic/rubber sole layer but textile material dominating ground contact surface (US note 5 ignored), affixed only by adhesive without foxing. Valued at $5.25/pair, embodying the specific house slipper classification in HTS 6404.19.61.15.
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
• Conduct surface area measurements for sole per Chapter Note 4(b); retain engineer reports for audits
• Specify 'house slippers' on commercial invoices; vague descriptions risk reclass to general footwear
• Watch for value creep from add-ons like packaging; ensure declared value fits $3-$6.50 bracket