Women's Leather Ballet Flats from Japan
Classic women's ballet flats feature uppers made primarily of genuine leather, providing a soft and flexible fit ideal for everyday wear. The external surface area of the leather upper exceeds that of any other material, classifying them under HTS 6405.10.00.60 as women's footwear with leather uppers. These are not sports footwear and have soles suitable for casual use.
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 the upper's external surface area is predominantly leather (over 50%) via lab testing to confirm classification
• Provide invoices detailing value per pair to ensure it exceeds $2.50 threshold; undervaluation leads to audits
• Include country-of-origin certificates for leather sourcing to avoid anti-dumping duties