Women's Synthetic Espadrille Sandals from Canada
Open-toe women's sandals with polyester textile uppers and soles of rubber with textile (e.g., jute-like weave) greatest in ground contact per exclusion note. Valued below $3/pair for budget fashion. HTS 6404.19.57.60 captures these due to non-vegetable textile uppers and women's designation.
Duty Rate — Canada → United States
22.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Document textile fiber content (e.g
• polyester) to distinguish from vegetable fibers in prior subheadings
• Use photos and diagrams in entries to illustrate sole textile coverage for CBP review
• Watch for reclassification if reinforcements alter external surface area calculations