Women's Rubber Espadrille Slip-Ons from Japan
Casual women's espadrilles with rubber uppers mimicking jute but primarily rubber/plastics externally, open heels, no fasteners. Under 6402.99.49.60 for women's non-foxing slip-on rubber footwear per subheading exclusions. Rubber layer visible per Chapter Note 3(a).
Duty Rate — Japan → United States
77.5%
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
• Prove rubber external layer via cross-sections if textile backing present; declare as women's by heel height and last shape
• Common pitfall: mislabeling as textile shifts duty rates—test surface visibility