Women's Leather-Panel Textile Loafers from Japan
Dressy loafers with a canvas textile upper enhanced by leather panels and toe caps covering more than 50% of the external surface, paired with a plastic outer sole. Fits 6404.19.15 due to dominant leather external area including reinforcements. Ideal for office wear, not designed for sports.
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
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Document leather surface calculations with diagrams; CBP often inspects visually
• Ensure 'leather' meets Chapter Note 3 from specific tanning headings to avoid reclassification
• Label footwear clearly with materials; pitfalls include vague 'mixed material' declarations