Women's Leather Ballet Flats with Leather Soles from Japan
Elegant women's ballet flats with soft leather uppers and flexible leather soles, ideal for office or dressy occasions. Falls under HTS 6403.59.90.45 as leather upper dominant and leather sole primary, categorized as 'other' women's footwear excluding sports or ankle styles. Leather defined per Chapter Note 4 excludes synthetic substitutes.
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
• Conduct surface area measurements for upper/sole materials; retain supplier certifications for leather origin
• Avoid common pitfall of classifying as plastics if minor coatings present—naked eye visibility rules apply per Note 3
• Include gender-specific marketing docs; mislabeling as 'unisex' risks reclassification