Foam Heel Cushion from Japan
Removable foam heel cushion with fabric cover for shoe inserts, similar to insoles. Under HTS 6406.10.90 as 'similar articles', not outer sole material.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Prove not ground-contact durable per US Note to outer sole rules
• Medical claims? Risk Chapter 90 reclassification