Women's Jelly Espadrille Sandals

Transparent jelly sandals for women with PVC plastic uppers and rubber wedge soles mimicking espadrille style, offering a trendy summer look. Valued over $12/pair, these are not sports or protective footwear. Falls under 6402.99.90.65 as 'other' women's footwear with rubber/plastics materials per Chapter Notes 4(a) and (b).

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China20%+17.5%37.5%
🇲🇽Mexico20%+10.0%30%
🇨🇦Canada20%+10.0%30%
🇩🇪Germany20%+10.0%30%
🇯🇵Japan20%+10.0%30%

Alternative Classifications

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

6402.99Same rate: 37.5%

If valued not over $12/pair

Value threshold determines subheading within 6402.99; lower-value identical designs drop out of .90.

6403.99.90Lower: 27.5% vs 37.5%

If outer sole is primarily leather by ground contact area

Chapter Note 4(b) prioritizes sole material by ground surface; leather soles reclassify to 6403 despite plastics upper.

6117.10.40Lower: 19% vs 37.5%

If knitted uppers without fixed rubber/plastics outer sole

Knitted or crocheted apparel accessories like slippers fall in Chapter 61 if not qualifying as true footwear with durable soles per US note.

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Import Tips & Compliance

Document PVC as 'plastics' per Chapter Note 3(a), including visible layers; inspect for textile reinforcements that could alter classification

Avoid undervaluation pitfalls—appraisals must support >$12/pair claim with invoices and cost breakdowns

Label clearly as women's footwear; mixed sizing shipments require segregation to match subheading

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