Casual Leather Oxfords Low-Value from Japan
Entry-level men's casual leather oxfords with plastic/rubber soles, basic lace-up design. Leather upper dominant externally. Produced for discount markets under $2.50/pair threshold.
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
• Differentiate from dress shoes; casual lack of formal features keeps in 'other'
• Require supplier affidavits on value and material composition
• Avoid bulk packaging that could imply sets, triggering different rules