Men's Cheap Leather Sole Textile Moccasins from Japan
Low-cost men's moccasin slippers featuring soft textile uppers and composition leather soles with compliant rubber/plastics content (<50%, ≥10% by weight). Valued at or below $2.50/pair, these indoor/outdoor shoes match 6404.20.20.30 criteria perfectly.
Duty Rate — Japan → United States
55%
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
• Retain supplier affidavits on material weights to defend against CBP queries on 50%/10% rule
• Classify as finished footwear, not parts; excludes pegs/eyelets per heading 6406 note
• Avoid retail packaging that implies higher value, triggering reappraisals