Women's Textile Espadrilles from Japan
Summer espadrilles with woven textile upper and rubber platform sole reinforced with jute base. Falls under HTS 6404.19.79 as textile material dominates the upper's external surface, rubber/plastics outer sole, valued $3-$6.50/pair. Excludes sports features per subheading note.
Duty Rate — Japan → United States
77.5%
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
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Document jute reinforcement as non-dominant to confirm rubber as the outer sole material per chapter note 4(b)
• Conduct surface area measurements on uppers, ignoring accessories like ankle straps, to substantiate textile classification
• Avoid common pitfall of undervaluation claims by providing tiered pricing proofs from manufacturers