6404.20.40.60/Women's Leather-Sole Textile Ballet Flats/Japan

Women's Leather-Sole Textile Ballet Flats from Japan

These women's ballet flats feature a canvas textile upper providing the greatest external surface area and a leather outer sole in contact with the ground. The construction has less than 50% rubber/plastics by weight and at least 10% rubber/plastics, with a value over $2.50 per pair. Classified under 6404.20.4060 due to leather sole, textile-dominant upper, and specific composition limits for women's footwear.

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%

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Import Tips

• Verify outer sole material via lab testing to confirm leather/composition leather is the ground-contacting material per Chapter Note 4(b)

• Document weight composition breakdown showing <50% rubber/plastics and ≥10% to avoid misclassification to other subheadings

• Label clearly as women's footwear and retain value proofs exceeding $2.50/pair to prevent undervaluation penalties