Textile Ballet Flats from Japan
Classic slip-on ballet flats made with a textile upper and rubber outer sole containing less than 10% rubber or plastics by weight. The open-heel design and lack of laces or buckles classify it under HTS 6404.19.30.80 as slip-on footwear with textile uppers and minimal rubber 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%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify rubber/plastics weight is under 10% via lab testing to avoid reclassification to higher-duty subheadings
• Provide detailed material composition certificates to confirm textile upper dominance per Chapter Note 4(a)