Women's Jute Fiber Espadrille Flats from Japan
These women's espadrille flats feature uppers made primarily from woven jute vegetable fibers and outer soles where textile materials dominate the ground-contact surface area. Valued between $3 and $6.50 per pair, they fit HTS 6404.19.72.60 as non-sports footwear with textile uppers and qualifying soles, excluding minor non-durable textile elements per U.S. note 5. The jute upper provides the greatest external surface area as per Chapter Note 4(a).
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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
Import Tips
• Verify upper material is predominantly vegetable fibers like jute or sisal by surface area (Chapter Note 4(a)) and obtain lab tests for customs validation
• Avoid misclassification by confirming value range $3-$6.50/pair and women's sizing; declare accurately to prevent audits