Unisex Polyester Espadrilles from Japan
Rope-soled espadrilles with uppers of synthetic polyester textile fabric and outer soles of woven jute textile reinforced lightly with plastic, valued at $9/pair. Under 6404.19.87 due to non-vegetable fiber uppers and textile material (jute weave) having max ground contact. Casual summer beach footwear.
Duty Rate — Japan → United States
52.5%
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%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Jute textile soles qualify if durable per U.S. note 5; provide wear tests if challenged
• Declare exact pair value with commercial invoices; bulk shipments often trigger valuation reviews
• Confirm uppers exceed 50% external surface as synthetic textile per note 4(a)