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Women's Leather Turnsole Ballet Flats from Japan

Classic women's ballet flats crafted from soft leather uppers and turned construction with genuine leather outer soles. The turnsole method involves stitching the upper to the sole after turning the upper inside out, creating a flexible, lightweight shoe ideal for everyday wear. Classified under HTS 6403.59.15.45 due to leather uppers, leather soles, turned construction, and specific design for women.

Duty Rate — Japan → United States

52.5%

Rate breakdown

9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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

Import Tips

• Verify leather origin documentation (headings 4107/4112-4114) as uppers must predominate by surface area per Chapter Note 4(a)

• Provide lab tests confirming outer sole is genuine leather (greatest ground contact area, Note 4(b)); avoid misclassification as rubber/plastics

• Label clearly as 'women's' footwear; common pitfall is gender misclassification leading to audits