Women's Puma Soft Foam Textile Loafers from Japan

Comfort-focused slip-on loafers for women featuring woven synthetic textile uppers and cushioned rubber soles with extensive textile lining exposed on the ground-contacting surface. At $11/pair, they fit 6404.19.87.60 as non-sports casual footwear with the requisite materials and valuation.

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

Retain supplier specs confirming no spikes/cleats, distinguishing from sports footwear in 6402/6403

Document gender-specific design (e.g

heel height, fit) to justify women's subheading

Beware of bulk packaging misclassification; ensure per-pair pricing for retail imports