Women's Canvas Espadrilles from Japan
Summer espadrille flats for women with woven cotton canvas uppers containing under 10% rubber/plastics, secured slip-on style with open heels and jute-wrapped soles transitioned to minimal rubber contact. Classified in HTS 6404.19.30.60 as women's slip-on textile footwear with low synthetic content.
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
• Provide weight certificates confirming <10% rubber/plastics; soles with natural fibers help compliance
• Label as women's only to match subheading; avoid unisex marketing