Ladies' Plastic Espadrille Flats from Mexico
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 — 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
• Jute lining ignored if plastic external; test/document surface area
• Retail packaging doesn't affect; classify by footwear itself