Women's Leather Ballet Flats from Japan
Classic women's ballet flats feature a leather upper and rubber outer sole, designed for everyday casual wear. Classified under HTS 6403.99.75.60 as other footwear for women with leather uppers, not specifically sports footwear, and valued not over $2.50 per pair. The leather constitutes the greatest external surface area of the upper per Chapter Note 4(a).
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify the appraised value does not exceed $2.50/pair with detailed invoices to qualify for this subheading
• Provide tannery certificates confirming leather from headings 4107 or 4112-4114 as per Chapter Note 3(b)
• Measure upper surface area to confirm leather dominates; document exclusions for accessories like buckles