Men's Textile Derby Shoes with Leather Soles from Japan
Men's formal derby shoes with breathable textile upper (greatest surface area) and stitched leather outer soles incorporating minor rubber components (<50% weight). Meets criteria with at least 10% rubber/plastics by weight and value exceeding $2.50/pair. Classified here as footwear not suitable for sports per subheading note.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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
Import Tips
• Provide detailed material breakdown reports showing rubber/plastics between 10-50% weight to avoid misclassification
• Label clearly as 'for men' and include size charts confirming adult male sizing for subheading accuracy
• Avoid common pitfall of including sole trimmings (e.g
• rubber heels) that could tip over 50% non-leather weight