Men's Hemp Twill Boat Shoes from Japan
Boat shoes for men featuring hemp twill textile uppers (vegetable fiber) and canvas-reinforced soles with textile ground contact. $4.80/pair value. Classifies under 6404.19.72.30 as other men's footwear with qualifying materials.
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
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Obtain GSP eligibility for hemp products from qualifying countries to reduce duties
• Test sole for 'durability and strength' to include textiles per U.S. note 5
• Avoid retail packaging that implies higher value classification