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Women's Glued Textile Espadrille Flats from Japan

Women's flat espadrille-style shoes with cotton textile upper and jute-rope reinforced rubber sole attached solely by adhesive, priced $4-$6/pair. Sole has textile-dominant ground contact but per U.S. note 5. Fits 6404.19.61.60 as women's footwear without foxing, adhesive construction, and non-vegetable fiber textile upper.

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

Obtain technical drawings showing adhesive bonding without stitching or molding to prove construction

Avoid common error of misstating sole material; test for textile vs rubber dominance per chapter note 4(b)

Ensure women's sizing documentation (e.g

US 5-10) for subheading specificity