Ladies' Plastic Espadrille Flats from Japan
Flat espadrille-style shoes with plastic uppers over minimal jute, rubber soles, $5.80/pair. Plastic external layer visible/dominant per Note 3(a)/4(a), non-sports other footwear.
Duty Rate — Japan → United States
37.5%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Jute lining ignored if plastic external; test/document surface area
• Retail packaging doesn't affect; classify by footwear itself