Textile Moccasin with Composition Leather Sole from Japan
Soft textile upper moccasin with bonded composition leather outer sole containing minor plastic binders (<50% total rubber/plastics, ≥10% present). Valued over $2.50/pair, classified under HTS 6404.20.40.90 for its specific leather/composition and textile upper combination.
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
• Test sole for exact rubber/plastic content; composition leather often borderline on percentages
• Include manufacturing specs in entry docs to substantiate 'not over 50% rubber or plastics' claim
• Avoid common pitfall of misdeclaring upper material—textile must dominate external surface