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Women's Leather Ballet Flats from Japan

Elegant women's flat shoes with soft leather uppers and thin rubber soles for daily comfort. HTS 6403.99.90.65 applies as other women's leather upper footwear over $2.50/pair, excluding sports types like wrestling boots.

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

Source leather from approved HTS 4107 or 4112-4114 per Chapter Note 3(b) for classification validity

Prepare documentation proving not 'sports footwear'—no provisions for spikes or cleats