Women's Cotton Mary Jane Flats from Japan
Low-cost women's Mary Jane style flats with cotton or textile uppers secured by a single strap, paired with rubber outer soles. Under $3/pair valuation places them in HTS 6404.19.59.60 as other women's textile footwear.
Duty Rate — Japan → United States
88%
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
• Label with country of origin and material content; textile rules stricter than leather
• Prepare for CBP measurement of upper surface area; provide cutaway diagrams if challenged
• Monitor quota restrictions on certain textile footwear origins