Synthetic Deck Shoes from Japan
Non-slip deck shoes with synthetic mesh textile upper and textile-reinforced sole (greatest ground area), plastic layer adhesively attached without foxing. $5.50/pair value places in 6404.19.61.90 for specific adhesive construction, non-vegetable fibers, non-qualifying textile sole. Casual boating wear, not sports per subheading note.
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
• Request pre-shipment Customs review for borderline foxing-like elements on non-slip patterns
• Maintain records of material composition certificates showing < vegetable fibers in upper