Ladies' Plastic Espadrille Flats from China
Flat espadrille-style shoes with plastic uppers over minimal jute, rubber soles, $5.80/pair. Plastic external layer visible/dominant per Note 3(a)/4(a), non-sports other footwear.
Duty Rate — China → United States
50%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Jute lining ignored if plastic external; test/document surface area
• Retail packaging doesn't affect; classify by footwear itself