Unisex Textile Espadrille Flats from Japan
Summer espadrilles with woven textile uppers and jute-wrapped rubber outer soles for casual use. Valued at $7.50/pair, they qualify for HTS 6404.19.89 due to textile-dominant uppers and rubber soles in the specified value range. Not designed for sports activities.
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 that jute wrapping doesn't alter the rubber outer sole classification per note 4(b)
• Classify based on retail pair value, not wholesale cost, to stay within subheading
• Watch for ornamental elements like pompons, which classify separately under other headings