Knitted Terry Cloth Scuff House Slippers from Japan
Backless scuff-style slippers with knitted terry cloth textile uppers (synthetic fibers) and flexible rubber-based soles featuring textile covering that doesn't qualify under US note 5. Valued at $7.50/pair, they are indoor house slippers per the subheading, with uppers dominating external surface area.
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
• Include knit construction details but confirm it's woven/knitted textile upper under Chapter 64, not shifting to Chapter 61
• Avoid common pitfall of undervaluation; use commercial invoices matching retail value for accurate duty assessment
• Ensure no cleats or spikes, as that would invoke sports footwear definitions