Plastic Espadrille Flats from Mexico
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 — Mexico → United States
16%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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