6404.19.42.60/Women's Jute Fiber Espadrille Flats/Japan

Women's Jute Fiber Espadrille Flats from Japan

Classic women's espadrille flats feature uppers made from woven jute (vegetable fibers) and outer soles where textile materials dominate the ground-contact surface, though not qualifying for exclusion under US note 5 due to lacking durability for normal sole use. The rubber or plastic sole (or midsole) is adhesively bonded without foxing or overlapping. Valued under $3/pair, these are everyday casual shoes for women classified under HTS 6404.19.42.60.

Duty Rate — Japan → United States

52.5%

Rate breakdown

9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter

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

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Import Tips

• Verify upper is predominantly vegetable fibers (e.g

• jute, sisal) by surface area and sole textile doesn't meet US note 5 durability criteria via lab testing

• Document value under $3/pair with invoices; ensure adhesive-only construction photos to avoid reclassification to higher-duty subheadings

• Label 'Made in [Country]' and fiber content; watch for foxing-like bands that could shift to 6404.19.40