Women's Low-Top Basketball Sneakers from Japan
Women's low-top basketball sneakers with textile uppers (non-vegetable fibers) and outer soles featuring textile as the primary ground-contact material per U.S. note 5 exclusions. Priced $3-$6.50/pair, these fit HTS 6404.11.75.60 for sports footwear like basketball shoes. Textile dominance in upper and qualifying sole defines the classification.
Duty Rate — Japan → United States
52.5%
Rate breakdown
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
9903.05.480%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document upper material as >50% external textile surface (per Chapter note 4(a)) and sole textile contact with photos or diagrams
• Label clearly as women's and sports use; pitfall is unisex sizing leading to men's classification under different subheadings
• Retain manufacturing records proving value range to prevent undervaluation disputes at customs