Women's Leather Espadrille Sandals from China
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 — China → United States
19.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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