Leather-Sole Textile Loafer from Japan
A casual loafer featuring a textile upper made primarily from canvas with a genuine leather outer sole. The sole contains less than 50% rubber or plastics by weight, with at least 10% rubber or plastics, and the shoe is valued over $2.50 per pair. It falls under HTS 6404.20.40.90 as footwear with leather soles and textile uppers meeting the specific material composition criteria.
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
• Verify sole material composition via lab testing to confirm <50% rubber/plastics and ≥10% rubber/plastics by weight
• Provide detailed invoices showing value >$2.50/pair and material breakdowns to avoid reclassification
• Ensure textile upper has the greatest external surface area per Chapter Note 4(a); document with photos