Goatskin Leather Ballet Flat Upper from Japan
Soft formed upper from goatskin leather for women's ballet flats, but unisex adult per 'other persons'. External leather surface qualifies under HTS 6406.10.10.00.
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
• Source goatskin from 4114 heading; softness test for upper suitability
• Pitfall: attaching tabs counting as accessories