Cotton Loafer Quarter Panel from Japan
Quilted cotton quarter panels for casual loafer uppers, providing side structure and breathability. HTS 6406.10.77.00 applies to these other cotton upper components.
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
• Use lab tests for cotton content certification to support 'of cotton' claim against synthetic blends
• Avoid attaching any sole pieces pre-import; completion state defines parts vs. finished goods
• For commercial volumes, pre-clear with binding ruling on upper identification