Leather-Trimmed Textile Tennis Shoes from Japan
Low-profile tennis shoes with mesh textile uppers enhanced by leather overlays covering over 50% of the external surface for durability. Rubber soles provide traction on clay or hard courts. Meets 6404.11.20 as sports footwear with leather-dominant textile uppers including edging and reinforcements.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
Import Tips
• Conduct surface area calculations excluding only minor accessories to confirm >50% leather per note 4(a)
• Include photos and diagrams in entry documentation showing leather placements on uppers
• Watch for CBP scrutiny on 'leather accessories'—ensure they contribute to the 50% threshold