Foam Heel Cushions from Japan
Removable foam cushions for high-heel shoes to reduce pressure. Plastic foam qualifies as 'other materials' parts in 6406.90.90.00.
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
• Classify as 'heel cushions' per heading description, not general padding
• Ensure not durable enough for sole per US Note to avoid outer sole confusion