Canvas Espadrille with Leather Sole from Japan
Traditional espadrille with woven textile canvas upper and stitched leather outer sole, minimal rubber reinforcement. Meets HTS 6404.20.40.90 criteria: leather sole <50% rubber/plastics by weight (≥10% present), textile upper dominant, valued over $2.50/pair.
Duty Rate — Japan → United States
12.5%
Rate breakdown
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
• Obtain supplier certifications for leather sole composition to prove weight percentages during customs review
• Label products accurately as 'textile upper, leather sole' to match declaration and avoid penalties
• Watch for undervaluation pitfalls; appraised value must clearly exceed $2.50/pair with supporting docs