Cotton Espadrille Flats from Japan
Women's flat espadrilles with cotton canvas uppers (vegetable fibers) and jute-rope wrapped textile soles affixed solely by adhesive, valued not over $3/pair. Textile materials dominate the outer sole's ground-contact area, disqualified from U.S. note 5 for lacking required strength. Precisely matches 6404.19.42 for budget-friendly adhesive-bound veggie-fiber shoes.
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
Import Tips
• Provide upper surface area measurements showing >50% vegetable fibers; pitfall is blends exceeding textile limit
• Document sole composition proving textile > other materials in ground contact, with value invoices < $3/pair
• Inspect for any foxing or heel/toe-only overlaps; CBP often rejects if adhesive bonding unclear