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
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
• 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