Cozy Plush Indoor Slippers from Japan
These house slippers feature soft plush textile uppers made from synthetic fibers like polyester and have outer soles primarily of rubber with a textile covering that has the greatest surface area in contact with the ground. Valued between $3 and $6.50 per pair, they are designed for indoor comfort, not sports or outdoor use. They classify under HTS 6404.19.77.15 due to the textile upper (non-vegetable fibers), specific sole construction, and house slipper designation.
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
• ,Include lab test reports on upper fiber content (non-vegetable textiles) and value documentation to avoid reclassification
• Declare as 'house slippers' explicitly; avoid outdoor/sports claims to prevent shift to higher subheadings