Wood Platform Leather Espadrilles

Summer espadrille-style shoes with leather uppers, jute-wrapped but wood-core platform base, and leather outer soles—no inner sole or toe-cap. HTS 6403.59.10.00 applies as the base is fundamentally wood, with leather as dominant upper and sole materials.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

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

6403.99.90Higher: 27.5% vs 17.5%

If platform is primarily textile-reinforced rather than wood

Textile materials in soles without durability per U.S. note could reclassify.

6404.19.20Higher: 47.5% vs 17.5%

If uppers are textile-dominant despite leather appearance

Upper material by surface area (note 4(a)) determines shift to Chapter 64 textile uppers.

4421.99.70Higher: 35% vs 17.5%

If for bulk wooden platforms without leather uppers attached

Standalone wooden articles or unfinished bases go to Chapter 44.

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Import Tips & Compliance

Prove wood is the structural base material despite wrappings, using cross-section diagrams if needed

Avoid common pitfall of sole mismeasurement; leather must have greatest ground contact per note 4(b)

Include care labels specifying materials for U.S. customs fiber content verification