Women's Leather Espadrille Flats from Japan
Summer-style women's espadrille flats with leather uppers and rubber-reinforced soles, for casual fashion. Upper's external surface is primarily leather per note standards. Budget materials keep retail value below $2.50/pair.
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 jute/rope accents don't alter upper material determination (accessories ignored per Note 4(a))
• Pair with correct country-of-origin marking; leather source affects duty if preferential