Women's Textile Espadrille Wedges from Japan
Summer espadrille-style wedges with woven textile upper and rubber platform sole, priced $8-$11 per pair. Fits HTS 6404.19.89.90 for other footwear with textile uppers and rubber soles valued over $6.50 but not over $12. Outer sole rubber has greatest ground contact area per Chapter Note 4(b).
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%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
• Document jute rope accents as reinforcements not affecting upper material determination
• Provide sole composition breakdown confirming rubber/plastics as primary ground-contact material
• Avoid marketing as 'waterproof' to prevent scrutiny under protective footwear notes