Men's Abaca Tennis Shoes from Japan
These men's tennis shoes use abaca (Manila hemp) vegetable fiber uppers for flexibility and strength on the court. The soles are plastics with extensive textile ground-contact surface, classified under HTS 6404.11.71.30 as they are sports footwear valued over $3 but not over $6.50/pair. U.S. note 5 disregards the non-durable textile sole material.
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 measurements for uppers to confirm vegetable fibers per naked eye visibility and chapter notes
• Retain manufacturing invoices showing value compliance; watch for undervaluation claims by CBP
• Ensure no leather reinforcements affecting upper classification; declare all materials accurately