Textile Espadrille Flats from Mexico
Women's espadrille-style flats with woven textile uppers and rubber outer soles, featuring jute accents but textile-dominant surface. Classified in HTS 6404.19.59 for low-value (≤$3/pair) non-sports footwear with textile uppers and rubber soles per material dominance rules.
Duty Rate — Mexico → United States
58%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document textile upper composition accurately; jute rope soles don't count if rubber provides ground contact per US Note on soles
• Use commercial invoices with per-pair pricing to prove ≤$3 valuation; bulk shipments often scrutinized for undervaluation
• Avoid marketing as 'beach sports' to prevent misclassification as sports footwear under subheading note