Women's Leather Mules from Japan
Slip-on women's leather mules with rubber tread soles for casual summer wear. HTS 6403.99.90.65 due to leather uppers, women's design, value >$2.50/pair, and exclusion from sports footwear definitions.
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 rubber sole's ground-contact dominance; ignore minor textile reinforcements
• Ensure valuation per pair, not set if bundled with insoles—insoles may classify separately
• Avoid classifying as sandals if heel covered; check open heel provisions