Unisex Canvas Slip-On Shoes from Japan
Slip-on canvas shoes with elastic textile gore panels and molded rubber sole, valued at $9.50/pair. Classified in 6404.19.89.90 as non-sports footwear with textile upper (canvas dominant) and rubber outer sole.
Duty Rate — Japan → United States
60%
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
• Label elastic panels as accessories; canvas must remain predominant upper material
• Use commercial invoices with HTS code and value per pair for CBP review
• Test for Chapter 64 rubber definition including any textile with visible rubber layer