Textile Slip-On Loafers from Japan
Casual slip-on loafers with woven synthetic textile upper and textile-fabric outer sole (primary ground contact), rubber mid-sole adhesively bonded without overlap or foxing. Priced $4-$6/pair, classified in 6404.19.61.90 for adhesive construction, non-vegetable textile upper, and non-durable textile sole per US note 5. Designed for everyday wear, not sports.
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
• Conduct surface area measurements on 10+ pairs to confirm textile >50% ground contact, excluding reinforcements
• Include commercial invoices proving per-pair value and adhesive-only assembly to Customs for binding ruling if challenged
• Avoid common pitfall of mid-sole misclassification; ensure all layers affixed solely by adhesive per subheading criteria