Nylon Espadrille Flats from Japan
Women's flat espadrilles with nylon textile upper and jute-like textile outer sole providing main ground contact, thin plastic mid-sole glued exclusively. Valued at $5/pair, fits 6404.19.61.90 as non-vegetable textile upper, adhesive affixation sans foxing, textile sole not meeting US note 5 durability. Casual summer footwear.
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
• Photograph sole construction showing adhesive-only bonds and no upper overlap at toe/heel except permitted areas
• Declare exact value per pair; undervaluation risks penalties—use factory cost sheets as backup
• Test textile sole for non-durability (e.g
• wears quickly) to justify exclusion under US note 5