Textile Ballet Flats from Japan
Classic slip-on ballet flats featuring a soft textile upper made from canvas and an outer sole of rubber or plastics. Designed without laces, buckles, or other fasteners, held to the foot by elastic or stretch fabric. Classified under 6404.19.39.80 as slip-on footwear with textile uppers and rubber/plastics soles, open heel style.
Duty Rate — Japan → United States
77.5%
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 textile upper has greatest external surface area per Chapter Note 4(a); measure excluding reinforcements
• Provide lab tests confirming outer sole material is rubber/plastics with greatest ground contact area
• Avoid misclassification as closed-toe by ensuring open heel design; document footwear specs clearly