Perforated Italian Leather Shoe Sample from Japan
A single Italian leather dress shoe sample with deliberate perforations making it unsuitable for retail sale. Valued under $1, this sample is used by importers to solicit bulk orders from U.S. retailers for Italian footwear production. It falls under HTS 9811.00.60 as a low-value sample treated to prevent commercial use.
Duty Rate — Japan → United States
12.5%
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
Import Tips
• Ensure samples are clearly marked 'Sample - Not for Sale' and valued under $1 each
• Provide documentation proving use solely for soliciting orders
• Avoid importing quantities suggesting commercial intent