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Women's Leather-Sole Textile Ballet Flats from Japan

These women's ballet flats feature a textile upper made primarily from canvas with leather outer soles, containing less than 50% rubber or plastics by weight and at least 10% rubber or plastics in the composition. Valued under $2.50 per pair, they are designed for casual everyday wear. Classified under HTS 6404.20.20.60 due to the leather sole dominance and low-value women's footwear 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%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty

Import Tips

Verify outer sole material via lab testing to confirm leather or composition leather covers over 50% surface area in ground contact

Provide detailed invoices showing value under $2.50/pair and weight breakdowns for rubber/plastics (under 50%, at least 10%)

Avoid misclassification pitfalls by documenting upper as textile-dominant (greatest external surface area)