Textile Ballet Flats from Japan

Classic slip-on ballet flats made with a textile upper of cotton canvas and an outer sole primarily of leather or composition leather, containing less than 10% rubber or plastics by weight. These open-heel style shoes are held to the foot without laces, buckles, or other fasteners, fitting 6404.19.30 due to the textile upper and qualifying sole material with minimal rubber/plastics 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

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Import Tips

• Verify outer sole material composition via lab testing to confirm <10% rubber/plastics by weight, as per Chapter Note 4(b)

• Provide detailed invoices specifying upper (textile) and sole materials to avoid misclassification into higher-duty subheadings

• Ensure no foxing band of rubber/plastics overlaps the upper, a common pitfall leading to 6404.19.20 exclusion