Women's Sisal Knit Slip-On Loafers from Japan
Women's loafers crafted with sisal vegetable fiber uppers in a knit pattern, open heels, and no fasteners for easy slip-on wear. Rubber outer soles incorporate textile materials with the largest ground-contact surface, disqualified from U.S. note 5. Precisely under 6404.19.36.60 as women's qualifying slip-on footwear.
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
• Use fiber content declarations to prove vegetable fiber composition; synthetic blends may shift headings
• Inspect for foxing during manufacturing to ensure compliance with 6404.19 exclusions
• Prepare for CBP exams by having sole cross-sections ready to demonstrate textile contact area