Puma RS-X3 Tennis Shoes from Japan
Entry-level tennis shoes with synthetic mesh uppers and RS foam-textile sole emphasizing textile ground contact, under HTS 6404.11.85 for sports footwear $6.50-$12/pair. Synthetic textiles exclude vegetable fibers; sole qualifies post-US Note 5.
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%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Retain supplier material breakdown sheets proving >50% textile sole contact and non-cotton uppers
• Watch for reclassification if marketing as 'casual' rather than sports-specific
• File with HTS ruling requests if sole composition ambiguous