Women's Rubber Espadrille Slip-Ons from Mexico
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).
Duty Rate — Mexico → United States
47.5%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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