Women's Leather Moccasins from Japan
Soft women's leather moccasins featuring stitched rubber soles for comfort. Classified in 6403.99.75.60 as women's other leather upper footwear valued not over $2.50/pair. Meets criteria excluding sports footwear and accessories.
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
• Document exclusion of trims (eyelets, buckles) from upper material calculation
• Use photos/measurements proving leather > other materials on external upper
• Beware de minimis rules; small leather areas may trigger textile classification