Plastic Casual Espadrilles

Women's casual espadrille-style shoes with uppers made predominantly of PVC plastic and rubber outer soles, valued at $5 per pair. They fall under HTS 6402.99.79 as other footwear with rubber/plastics uppers and soles, valued over $3 but not over $6.50/pair, not specified elsewhere. The upper's external surface is primarily plastic per Chapter Note 4(a).

Import Duty Rates by Country of Origin

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

More Specific Codes

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Alternative Classifications

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

6402.99.90Lower: 37.5% vs 47.5%

If valued over $6.50/pair

Value threshold shifts classification within the same 6402.99 structure for higher-priced similar footwear.

6405.90.90Lower: 22.5% vs 47.5%

If uppers predominantly textile with visible plastic layer

Chapter Note 3(a) considers greatest external surface area; textiles would dominate under 6405 if not plastics.

6117.10.40Lower: 19% vs 47.5%

If knitted uppers without rigid sole attachment

Knitted/crocheted slippers or similar shift to Chapter 61 if not qualifying as proper footwear with defined soles.

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Import Tips & Compliance

Verify outer sole material by surface area in contact with ground (Chapter Note 4(b)); document with photos or lab tests to confirm rubber/plastics dominance

Provide value declaration per pair; common pitfall is misvaluing sets—invoice separately if sold in pairs

Label country of origin and material content; ensure valuation excludes shipping costs to avoid over $6.50 threshold