Leather-Front Textile Espadrilles from Japan
Summer espadrilles with textile upper and prominent leather front panel exceeding 50% external area, rubber/plastics sole. Jute accents excluded from material calc. HTS 6404.19.15.81 due to leather dominance.
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
• Exclude ornamental braid/jute from leather % calculation per chapter notes
• Accurate country-of-origin marking essential for leather components
• Avoid bulk packaging misclassification as parts under 6406