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
22.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Confirm 100% adhesive bonding (no stitching); declare as 'textile sole' explicitly
• Watch for value creep from packaging pushing over $6.50 threshold