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
60%
Rate breakdown
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
9903.05.480%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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