PVC Espadrille-Style Flats from China
Fashion flats mimicking espadrilles but with PVC uppers covering over 90% external area, no textile dominance. Excludes foxing and weather protection, thus under HTS 6402.99.31.77 for other rubber/plastic footwear.
Duty Rate — China → United States
18.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Use surface area diagrams in CF-7501 to demonstrate plastic dominance
• Avoid 'waterproof' marketing that triggers protective exclusions
• Ensure soles meet durability for ground contact per US note on textiles