Men's Composition Leather Sole Espadrilles from Japan
Casual men's espadrille-style shoes with textile fabric uppers and composition leather soles, where rubber/plastics comprise less than 50% by weight but at least 10%. Valued under $2.50/pair, these inexpensive summer shoes are classified in 6404.20.20.30 based on upper material (textile dominant) and sole specs.
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%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 composition leather sourcing from headings 4107/4112-4114 per Chapter Note 3 to validate sole material
• Use detailed photos and specs in entries to confirm no sports features per subheading note on spikes/cleats
• Watch for misdeclaration of value; CBP uses transaction value method for low-cost goods