Casual Textile Deck Shoes from Japan
Boat-inspired deck shoes with nylon textile uppers and non-marking rubber soles, priced $10.50/pair. Classified in HTS 6404.19.89 for other footwear not qualifying as sports or protective. Textile forms the greatest visible external area.
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
• Test outer sole for rubber/plastics composition if questioned at entry
• Separate laces and trims in classification per Chapter Note 2 for heading 6406
• Avoid describing as 'waterproof' to prevent protective active footwear scrutiny