Women's Leather Ballet Flats from Japan
Simple leather ballet flats with rubber outer soles and leather uppers, designed for casual everyday wear. The leather constitutes the greatest external surface area of the upper per Chapter Note 4(a). Valued under $2.50/pair due to basic construction and low-cost materials.
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 upper material is predominantly leather (headings 4107, 4112-4114) via surface area test; document with material specs
• Include value declarations and invoices showing per-pair price under $2.50 to avoid reclassification to higher-value subheadings
• Ensure no sports features like spikes to prevent misclassification under sports footwear notes