Leather-Front Textile Espadrilles from United States

These summer espadrilles have a textile upper with a prominent leather front panel exceeding 50% of the external surface area, while jute accents are excluded from the material calculation. The sole is made of rubber or plastics. Under Chapter 64 Note 4(a), the upper's material is determined by greatest external surface area, so leather dominates; however, since the upper is not wholly leather, the item falls under 6404.19.90 as 'Other' footwear with textile uppers and rubber soles.