Canvas Espadrille House Slippers from Japan
These lightweight house slippers feature uppers made primarily from natural vegetable fibers like jute canvas, with open heels and slip-on design held to the foot without laces or buckles. The outer sole is rubber or plastic but constitutes less than 10% by weight, qualifying under HTS 6404.19.25.20 as other house slippers with textile uppers of vegetable fibers. They are intended for indoor use, distinguishing them from outdoor footwear.
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
• Verify rubber/plastics weight is under 10% via lab testing; provide certificates to avoid reclassification to higher-duty subheadings
• Label uppers as vegetable fibers (e.g
• jute, sisal) accurately per Chapter Note 4(a) for predominant external surface area