Cotton Twill Boat Shoes from Japan
Lace-up boat shoes with uppers of cotton twill (vegetable fiber) and textile outer soles emphasizing fabric contact with ground, excluding weak textiles per U.S. note 5. Valued at $7.50-$11.50/pair, classified in HTS 6404.19.82 for non-sports casual footwear with these material specs. Features non-marking soles for deck use.
Duty Rate — Japan → United States
12.5%
Rate breakdown
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
• Conduct surface area measurements for uppers/soles per chapter note 4 to substantiate classification claims
• Include manufacturing specs showing no rubber/plastics dominance in sole contact area
• Avoid reclassification by ensuring not marketed as sports footwear with cleat provisions