Women's Canvas Slip-Ons with Textile Bottom from Japan
Low-profile women's slip-on shoes made with canvas (cotton-blend textile) uppers other than vegetable fibers dominant, paired with a textured textile outer sole for grip. Priced $4-$6/pair, classified in 6404.19.77.60 due to women's design, value range, and sole textile surface area per tariff notes.
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
• Conduct surface area measurements of upper materials, ignoring reinforcements as per chapter note 4(a), to substantiate textile classification
• Provide footwear size charts proving women's fit to prevent shifts to men's or unisex categories
• Avoid undervaluation on invoices; CBP audits often target low-value claims in this subheading