Women's Leather Slingbacks from Japan
Elegant slingback heels with leather uppers and rubber platform soles. Valued over $2.50/pair for 6403.99.90 classification as women's other footwear. Leather surface area qualifies upper.
Duty Rate — Japan → United States
20%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Heel height irrelevant; focus on materials
• Declare as pairs only
• Retail tags prove consumer use