Womens Leather Thong Flip-Flops from Japan
Classic flip-flops with a leather thong strap between the big toe and a single strap across the instep, all on a hand-stitched leather sole. Classified under HTS 6403.20.00.00 for their minimalist leather strap upper exposing most of the foot. Popular for beach and casual summer outings.
Duty Rate — Japan → United States
52.5%
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
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Label footwear clearly as 'leather upper and sole' and provide tannery invoices for authenticity
• Measure strap surface area to confirm dominance over any minor padding per Chapter Note 4(a)
• Avoid soles with rubber inserts; pure leather ground contact is required