Women's Leather Ballet Flats from Japan
Elegant flat shoes for women with supple leather uppers and leather outer soles, ideal for everyday fashion. Falls under HTS 6403.59.90 for other persons' footwear (non-infant/juvenile) with leather uppers and leather soles, low-cut design. Leather constitutes greatest external surface per chapter notes.
Duty Rate — Japan → United States
20%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Provide lab tests confirming leather composition to prevent disputes over 'imitation leather' reclassification
• Document that sole is not composition leather if claiming pure leather to avoid 6403.51 duties