Budget Textile Espadrilles from Canada
Casual summer espadrille-style shoes with fabric textile uppers and molded plastic soles, low-cost at under $3/pair. Classified in 6404.19.59.90 for other low-value footwear with textile uppers and plastics soles; jute sole base ignored if plastics contact ground primarily.
Duty Rate — Canada → United States
58%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document sole composition to prove plastics/rubber ground contact; batch import in bulk to maintain ≤$3 valuation; check for 'espadrille' specific rulings that may alter classification