Women's Canvas Espadrilles with Leather Sole from Japan
Summer espadrilles with woven textile canvas uppers and flexible leather outer soles. Fits HTS 6404.20.60.80 as 'other' footwear: textile upper dominant, leather sole, not for sports or work. The leather sole provides the primary ground contact without reinforcements.
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 jute or textile reinforcements in sole but confirm leather has greatest ground contact per note 4(b)
• Label fiber content accurately for uppers (e.g
• 100% cotton canvas) to comply with FTC and customs rules