Men's Leather Boat Moccasins from Japan
Soft leather moccasin-style boat shoes with durable rubber outer soles for nautical casual use. Leather forms the greatest upper surface area. Mass-produced at low cost to meet $2.50/pair valuation.
Duty Rate — Japan → United States
17%
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
• Test sole for rubber/plastics vs. composition leather; US Note excludes weak textiles
• Maintain chain-of-custody docs for leather origin to claim any FTAs