Women's Leather-Sole Textile Mary Jane Shoes from Japan
Classic women's Mary Jane shoes with textile strap upper (dominant surface) and genuine leather sole, incorporating minor rubber elements for flexibility. Meets 6404.20.4060 criteria: women's, valued >$2.50/pair, leather sole, <50% rubber/plastics with ≥10% present. Textile upper per Chapter Note 4(a) excludes minor leather straps.
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
• Conduct surface area measurements for upper to confirm textile dominance, ignoring buckles/straps per Chapter Note 4(a)
• Provide invoices proving value >$2.50/pair and composition certificates to Customs for smooth clearance
• Avoid common pitfall of sole misidentification; test for leather vs. composition leather durability