Women's Abaca Fiber Open-Toe Espadrille Flats from Japan
These espadrille-style flats for women have uppers of abaca (Manila hemp) vegetable fibers with open toes and slip-on design sans laces. Soles feature rubber with woven textile providing maximal ground contact, not counting under U.S. note 5 for lacking typical sole durability. Matches HTS 6404.19.36.60 criteria for women's vegetable fiber upper slip-ons.
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
• Conduct surface area analysis of uppers to confirm vegetable fibers dominate per note 4(a); retain photos/measurements
• Declare accurately to prevent shifts to higher-duty categories; common error is overlooking open-toe classification
• Check for any reinforcements that might alter material dominance assessment