Unisex Leather Wood Platform Espadrilles from Japan
Classic espadrille-style shoes with leather uppers over a jute-wrapped wooden platform base and rubber sole reinforcements. The wooden core platform defines their classification under HTS 6403.99.20.90 as other leather footwear on wood bases. Perfect for beach or casual outings.
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
• Jute wrapping on wood doesn't change base material; confirm wood dominance in construction docs
• Obtain certificates for leather origin to prevent misclassification as synthetic
• Avoid delays by declaring exact pair count and unit value accurately on entry summary