Women's Leather Espadrille Flats with Leather Soles from Japan
Stylish women's espadrille-inspired flats with leather uppers and solid leather soles, blending casual and chic. HTS 6403.59.90.45 due to leather materials per surface area notes, as women's 'other' footwear without sports provisions. Jute accents ignored as not primary sole.
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
• Confirm no textile sole characteristics like lack of durability per US Note on soles
• Segregate shipments by gender; mixing risks entire lot reclassification
• Retain manufacturing records showing leather tanning process for audits