Women's Plastic Espadrille Flats from China
Fashion espadrille-style flats with synthetic plastic uppers mimicking leather and rubber wedge soles. Plastics constitute the primary upper material by surface area, qualifying for 6402.99. Specifically for women, valued $6/pair.
Duty Rate — China → United States
50%
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 sole durability to confirm rubber/plastics contact with ground per US note
• Maintain records of value per pair, including FOB pricing for customs valuation
• Use clear gender-specific descriptions in commercial docs to match 79.60 subheading