Sisal Canvas Espadrille Flats from Japan
Women's flat espadrille-style shoes with uppers of sisal vegetable fiber canvas and outer soles of rubber featuring extensive textile jute rope covering the greatest ground contact area, disregarded under U.S. Note 5. Priced at $9 per pair, ideal for summer casual wear. Fits 6404.19.82.90 due to vegetable fiber uppers and qualifying sole structure.
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
• Provide fiber content labels confirming vegetable fibers exceed 50% external upper surface per Chapter Note 4
• Conduct sole surface area measurements to prove textile dominance while qualifying for U.S
• Note 5 exclusion
• Watch for reclassification if sold as sets with matching bags, potentially under 6406 for parts