Women's Rubber Espadrille Slip-Ons

Casual women's espadrilles with rubber uppers mimicking jute but primarily rubber/plastics externally, open heels, no fasteners. Under 6402.99.49.60 for women's non-foxing slip-on rubber footwear per subheading exclusions. Rubber layer visible per Chapter Note 3(a).

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China37.5%+17.5%55%
🇲🇽Mexico37.5%+10.0%47.5%
🇨🇦Canada37.5%+10.0%47.5%
🇩🇪Germany37.5%+10.0%47.5%
🇯🇵Japan37.5%+10.0%47.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6403.99.60Lower: 26% vs 55%

If genuine leather uppers predominant

Leather (headings 4107/4112-14) uppers classify in 6403 regardless of rubber sole.

6402.99.90Lower: 37.5% vs 55%

If for men or children versions

Gender-specific subheading; non-women's open slip-ons go to residual 'other'.

6406.90Lower: 10% vs 55%

If imported as replacement uppers only

Chapter Note 2 excludes mere parts like uppers without soles from 6406; complete footwear stays in 6402.

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Import Tips & Compliance

Prove rubber external layer via cross-sections if textile backing present; declare as women's by heel height and last shape

Common pitfall: mislabeling as textile shifts duty rates—test surface visibility

Related Products under HTS 6402.99.49.60

Women's Rubber Slide Sandals

These women's slide sandals feature a molded rubber upper and outer sole, with an open toe and heel design held to the foot by friction without laces, buckles, or fasteners. They fall under HTS 6402.99.49.60 as other footwear for women with outer soles and uppers of rubber or plastics, specifically slip-on type excluding foxing bands. The primary material is rubber visible to the naked eye per Chapter Note 3.

Women's Plastic Clog Slip-Ons

Lightweight women's clogs made entirely from injection-molded plastic with open heels and toes, slipping on without any fasteners. Classified in 6402.99.49.60 for women's slip-on footwear of plastics with no laces or buckles, excluding foxing types. Plastics form both upper and sole per Chapter definitions.

Women's PVC Open-Toe Mules

Fashionable women's mules with PVC uppers and soles, featuring open toes and heels, held by stretch or friction sans fasteners. Fits HTS 6402.99.49.60 as women's slip-on plastic footwear excluding foxing and specific exceptions. PVC qualifies as plastics under Chapter Note 3(a).

Women's Transparent Gel Open-Heel Sandals

Trendy women's sandals with transparent gel (plastic) uppers and soles, open heels/toes, slip-on design without closures. Classifies to HTS 6402.99.49.60 as women's rubber/plastics slip-ons excluding foxed types. Gel plastics meet visible layer criteria.

Women's Crocs Classic Clog Lookalikes

Women's foam resin clogs with open heel design, molded plastic Croslite-like material, no straps or fasteners. Perfect match for 6402.99.49.60 women's slip-on plastic footwear sans foxing. Material qualifies as plastics throughout.

Women's Neon Plastic Pool Slides

Bright neon women's pool slides of molded plastic with open toe/heel, friction-fit slip-on style. HTS 6402.99.49.60 covers such women's rubber/plastic open slip-ons without fasteners or foxing. Color change ignored per Chapter Note 3(a).