Canvas Slip-On Sneakers from Japan
Low-top slip-on sneakers featuring a textile canvas upper and outer sole made of composition leather, with less than 50% rubber or plastics by weight and at least 10% rubber or plastics content. Valued under $2.50 per pair, these are casual everyday shoes suitable for children or budget shoppers. Classified under 6404.20.20.90 due to the leather sole dominance and low value.
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
• Verify composition via lab testing to confirm outer sole is leather/composition leather with <50% rubber/plastics
• Provide detailed value documentation like invoices to prove under $2.50/pair threshold
• Label fiber content of textile upper accurately to avoid reclassification