EVA Foam Garden Slippers from Japan
Soft, molded EVA foam slippers for outdoor gardening, providing basic foot protection from soil and water with open toes. Falls under HTS 6405.90.90 as other footwear with plastic uppers and soles, not qualifying as sports or protective active types. Classification relies on Chapter Notes defining plastics visibility and surface area dominance.
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
• Document EVA as the predominant material; test for 'visible to naked eye' plastics layer if blended
• Label clearly as non-safety footwear to prevent misclassification into occupational categories