Women's Leather Espadrille Wedges from Japan
Summer wedge shoes with leather toe uppers, jute midsole accents, and rubber ground-contact soles. Leather upper surface dominates per Note 4(a), classifying in 6403.99.90.71 for valued over $2.50/pair non-sports footwear.
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
• Prove rubber as primary ground-contact material despite jute visibility
• Detailed BOM lists clarify multi-material construction
• Seasonal import patterns may trigger valuation scrutiny