Baby EVA Foam Slip-Ons from Japan
Lightweight EVA plastic slip-on shoes for infants, providing cushioned comfort for early walkers. Under HTS 6405.90.90.30 as other infant footwear, plastics visible externally per Chapter Note 3(a), suitable for casual use.
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
• Confirm EVA as plastics under Chapter Note 3; provide ground-contact sole analysis
• Pitfall: classifying foam as non-durable textile sole, ignored per US Note on soles