Crochet Beach Thong Sandals from Japan
Hand-crocheted cotton thong-style sandals with rubber toe posts and thin soles for beachwear. Classified in 6405.90.90 as other footwear where textile uppers do not dominate per surface area rules, treated as unspecified type. Excludes parts like laces per heading 6406 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
• Conduct surface area analysis; minor rubber sole may keep in 6405.90 if textile not primary
• Declare handmade origin for potential duty reductions under trade agreements