Women's Composition Leather Sole Loafers with Canvas Upper from Japan
Casual women's loafers featuring breathable canvas textile upper and composition leather outer sole for durability. Value exceeds $2.50/pair, with rubber/plastics content under 50% by weight but at least 10% for treads. Fits 6404.20.4060 precisely for women's footwear with these material specs.
Duty Rate — Japan → United States
52.5%
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
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Use certified labs for composition analysis to prove <50% rubber/plastics and leather sole qualification
• Classify as women's based on size/fit (typically EU 36-42); mixed shipments need segregation
• Retain manufacturing records showing no excluded parts like spikes per heading 6406 note