Women's Leather-Look Platform Ankle Boots from Japan
Fashion ankle boots for women with PVC uppers mimicking leather and rubber platform outer soles, priced over $12/pair. Plastics dominate both upper surface area and sole ground contact. Falls under 6402.91.90.65 as non-sports, ankle-covering other footwear.
Duty Rate — Japan → United States
20%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Document value exceeding $12/pair with invoices; undervaluation leads to penalties
• Confirm no leather from headings 4107/4112-4114 per Chapter Note 3 to avoid reclassification
• Label clearly as women's footwear; sizing can affect gender subheading