Casual Leather-Soled Boat Shoes from Japan
Non-marking boat shoes with textile canvas uppers and leather outer soles for marine use. Qualifies for 6404.20.40 with leather >50% sole weight, rubber/plastics 10-50%, valued over $2.50/pair. Deck-friendly with lace-up design.
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
• Prove 'composition leather' meets definitions from headings 4107/4112-4114
• Include photos/specs showing ground-contact sole material
• Avoid pitfall of classifying as 'sports' if no cleat provisions