Nylon Espadrille Flats from China
Women's flat espadrilles with nylon textile upper and jute-like textile outer sole providing main ground contact, thin plastic mid-sole glued exclusively. Valued at $5/pair, fits 6404.19.61.90 as non-vegetable textile upper, adhesive affixation sans foxing, textile sole not meeting US note 5 durability. Casual summer footwear.
Duty Rate — China → United States
25%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Photograph sole construction showing adhesive-only bonds and no upper overlap at toe/heel except permitted areas
• Declare exact value per pair; undervaluation risks penalties—use factory cost sheets as backup
• Test textile sole for non-durability (e.g
• wears quickly) to justify exclusion under US note 5