Toddler Textile Ballet Flats with Leather Soles from Japan
Budget-friendly toddler ballet-style flats with soft textile fabric uppers and flexible leather outer soles, designed for casual wear. Classified under HTS 6404.20.20 due to value not exceeding $2.50/pair, leather-dominant soles (not over 50% rubber/plastics), textile uppers, and minor rubber/plastic content meeting the 10% threshold.
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 fiber content of textile uppers accurately for CBP review, as uppers are determined by greatest external surface area
• Include invoices proving per-pair value ≤$2.50; bulk shipments often require pair-count verification to avoid reclassification
• Test for rubber/plastic weight percentage; exceeding limits shifts to higher-value subheadings or different headings