Vegetable Fiber Tennis Shoes from Japan
Tennis shoes with uppers of vegetable fibers such as ramie or hemp, paired with outer soles featuring a textile material with the largest ground-contact area. Priced $8-$11 per pair, they fit HTS 6404.11.81.90 as sports footwear (tennis shoes) meeting the precise material and value criteria outlined in the tariff subheading.
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 and soles; vegetable fibers must exceed other materials visibly per naked eye test
• Avoid reclassification by ensuring sports design (e.g
• lateral support); prepare for CBP exams on value brackets
• Use detailed invoices specifying fiber types and sole construction to prevent shifts to lower-value subheadings