Textile Espadrille Flats from Japan
Women's flat espadrilles with woven synthetic textile uppers and jute-rope style soles reinforced with plastic where textile covers most ground contact area, not meeting durability standards. Priced below $3/pair, classified in 6404.19.57.90 for low-value non-vegetable fiber textile uppers and qualifying soles. Ideal for summer casual wear.
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
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Document sole construction photos showing textile surface area > other materials but non-durable
• Label uppers as synthetic fibers to avoid vegetable fiber subheadings
• Declare exact pair value; undervaluation risks penalties under low-value provisions