Kids' Sandal Upper from Japan
Formed upper for children's sandals from synthetic leather-like PVC material, designed for strap assembly. Falls under HTS 6406.10.50.00 as other formed uppers, excluding stiffeners, with plastics visible per Chapter Note 3(a).
Duty Rate — Japan → United States
26.2%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Specify 'formed upper for footwear' in commercial docs to distinguish from trimmings
• Check for eyelets or hooks; these are excluded from parts per Chapter Note 2 and go to 9606