Fleece-Lined Memory Foam House Slippers from Japan
Comfortable fleece textile uppers paired with a memory foam insole and outer sole where textile materials dominate visible surface but rubber/plastics provide primary ground contact. Priced at $9/pair, these are specifically house slippers for indoor lounging, fitting 6404.19.87.15 due to non-vegetable fiber uppers and excluded textile sole per US note 5.
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
• Provide invoices and photos proving house slipper design (no treads for outdoor use) to avoid misclassification as casual footwear
• Test and document outer sole materials to confirm rubber/plastics have greatest contact area, ignoring non-durable textiles
• Check fiber content; vegetable fibers like cotton would shift to other subheadings within 6404.19