Women's Low Heel Pumps Canvas Leather Sole from Japan
Inexpensive women's low-heel pumps with canvas textile uppers and leather soles meeting exact weight specs for rubber/plastics. Targeted at fast-fashion importers, under $2.50/pair. Classifies in HTS 6404.20.20.60 due to women's designation and material hierarchy.
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
• Maintain records of production costs to justify low valuation against dumping concerns
• Confirm no sports features like cleats to avoid Chapter notes on sports footwear
• Document that plastics layer on leather is visible but doesn't alter primary classification