Women's Textile Espadrille Flats from Mexico
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.
Duty Rate — Mexico → United States
47.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• 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