Rubber Shoe Sole Units from Japan
Pre-formed sole units made entirely of rubber, designed to be attached to footwear uppers during manufacturing. They qualify under HTS 6406.90.30 as parts of footwear other than outer soles, specifically of rubber, used in assembling complete shoes. The rubber composition provides durability and traction.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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
Import Tips
• Verify the rubber content exceeds 50% by surface area per Chapter Note 4 to avoid reclassification as textile parts
• Provide detailed manufacturing specs and end-use certificates to confirm they are footwear parts, not finished soles