Budget Textile Espadrilles from Japan
Casual summer espadrille-style shoes with fabric textile uppers and molded plastic soles, low-cost at under $3/pair. Classified in 6404.19.59.90 for other low-value footwear with textile uppers and plastics soles; jute sole base ignored if plastics contact ground primarily.
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
• Document sole composition to prove plastics/rubber ground contact; batch import in bulk to maintain ≤$3 valuation; check for 'espadrille' specific rulings that may alter classification