Women's Canvas Espadrille Wedges with Leather Sole from Japan
Classic women's espadrille wedges with a woven textile canvas upper and jute accents, finished with a durable leather outer sole for everyday wear. Falls under HTS 6404.20.60.60 as the textile upper has the greatest external surface area and the sole is composition leather.
Duty Rate — Japan → United States
77.5%
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
9903.05.480%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document composition leather sole certification; bonded leather must meet definitions from headings 4107 or 4112-4114 per Chapter Note 3
• Measure upper surface area excluding ankle patches or trims to confirm textile predominance, avoiding shifts to leather upper codes
• Ensure retail packaging specifies women's sizing to comply with gender subheading requirements