Women's Textile Espadrille Flats

Budget women's espadrille-style flats with cotton textile uppers and plastic soles attached purely with adhesive, no foxing or overlapping features, valued not over $3/pair. Outer sole material is plastics per Chapter Note 4(b), with greatest ground contact. Specifically for women, entering under 6404.19.49.60 for low-cost adhesive-bound shoes.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China37.5%+10.0%47.5%
🇲🇽Mexico37.5%+10.0%47.5%
🇨🇦Canada37.5%+10.0%47.5%
🇩🇪Germany37.5%+10.0%47.5%
🇯🇵Japan37.5%+10.0%47.5%

Alternative Classifications

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

6404.19Same rate: 47.5%

If men's or boys' sizing

Gender-specific subheading; women's code does not cover other genders.

5903.90.30Lower: 37.7% vs 47.5%

If upper is textile fabric coated with visible plastics

Chapter Note 3(a) treats visible plastic-coated textiles as plastics uppers, moving to 6402.

6406.20.00.00Lower: 20.2% vs 47.5%

If imported as outer soles only, without uppers

Parts of footwear (soles) classify separately under heading 6406, excluding trims.

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Import Tips & Compliance

Test sole durability to confirm rubber/plastics meet US note standards, ignoring weak textiles

Avoid common error of heel overlap misinterpretation; measure precisely against toe/heel allowance

Batch import with consistent low-value proof to streamline customs valuation reviews