Women's Jelly Espadrille Sandals from China
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).
Duty Rate — China → United States
40%
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
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• 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