Polyester Ballet Flats from Japan
Girls' polyester textile upper ballet flats with fabric outer sole (dominant ground contact), rubber mid-sole purely adhesively bonded, no foxing/overlap. At $4.50/pair, classified 6404.19.61.90 for value range, construction specs, synthetic upper, non-durable textile sole. Dressy casual kids' shoe.
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%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Size samples must match declared construction; discrepancies lead to reclassification
• For kids' sizes, confirm not sports (no spikes/cleats per subheading note 1)
• Bundle import docs with sole material breakdown to preempt audits