Wood Platform Leather Espadrilles from Japan
Summer espadrille-style shoes with leather uppers, jute-wrapped but wood-core platform base, and leather outer soles—no inner sole or toe-cap. HTS 6403.59.10.00 applies as the base is fundamentally wood, with leather as dominant upper and sole materials.
Duty Rate — Japan → United States
12.5%
Rate breakdown
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
• Prove wood is the structural base material despite wrappings, using cross-section diagrams if needed
• Avoid common pitfall of sole mismeasurement; leather must have greatest ground contact per note 4(b)
• Include care labels specifying materials for U.S. customs fiber content verification