Cotton Golf Shoe Upper with Leather Saddle from Japan
Prefabricated golf shoe upper where leather saddle and rubber detailing cover most of the external surface, with cotton mesh <50%. HTS 6406.10.72.00 applies due to dominant non-textile materials per Chapter Note 4(a). Excludes soles and stiffeners.
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
• Document with surface area charts excluding reinforcements to prove <50% textile for audit defense
• Ensure commercial invoices specify 'parts of footwear - uppers only' to avoid Chapter 64 finished goods