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Canvas Espadrille Sandals from Japan

Lightweight summer sandals featuring uppers made from vegetable fibers like jute canvas and outer soles primarily of textile materials such as braided rope, valued between $3 and $6.50 per pair. The textile sole material has the greatest surface area in contact with the ground, qualifying under HTS 6404.19.72 as non-sports footwear with textile uppers not meeting U.S. note 5 durability criteria.

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

Verify upper material is predominantly vegetable fibers (e.g

jute, hemp) by surface area per Chapter Note 4(a); provide lab tests if disputed

Document sole composition showing textile as greatest ground-contact area, excluding non-durable textiles per U.S

Note 5

Ensure valuation proof (invoices, cost sheets) confirms $3-$6.50/pair range to avoid reclassification to adjacent subheadings