Polyester Espadrille Flats from Japan
Women's summer flats with polyester textile uppers and jute-like synthetic textile outer soles providing greatest (non-counted) ground contact under US Note 5. Valued $3.50-$6/pair with adhesive rubber platform, no overlapping elements. Classed in 6404.19.61 for synthetic fibers and construction.
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
• Confirm 100% adhesive bonding (no stitching); declare as 'textile sole' explicitly
• Watch for value creep from packaging pushing over $6.50 threshold