Women's Leather Espadrille Sandals from Canada
Open-toe women's espadrille sandals with leather uppers and rubber soles, ideal for summer outings. Falls under HTS 6403.99.75.60 for women's other footwear valued ≤$2.50/pair with leather uppers dominating external surface. Not sports footwear per subheading note.
Duty Rate — Canada → United States
17%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Classify as 'for women' based on design features like heel height and fit; avoid misclassification as unisex
• Exclude sole reinforcements from surface area calculations per Chapter Note 4(b) when documenting rubber dominance