Women's Leather Espadrille Turn Shoes from Japan
Stylish women's espadrilles with leather uppers attached via turn method to a thin leather sole over jute rope midsole, maintaining leather as the ground-contact material. Meets HTS 6403.59.15 for other turn footwear with leather outer soles.
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
• Document midsole as non-ground contact (jute ignored per note 4(b)); focus entry on leather sole proof
• Avoid pitfall of espadrille misclassification—emphasize turn stitching in photos for 6403 confirmation
• Source leather certificates to prove compliance with Chapter 64 definitions