Plastic Espadrille Flats from China
Women's flat espadrilles with uppers of plastic-coated non-textile material covering over 90% surface, distinguishing from traditional jute soles. No foxing band present. Falls under 6402.99.31 for other rubber/plastics footwear.
Duty Rate — China → United States
18.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• Test for visible plastic layer per Chapter Note 3(a) even on woven appearances
• Differentiate from textile espadrilles in invoices; specify plastic dominance