Nylon Espadrille Flats from Mexico
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 — Mexico → United States
22.5%
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
• 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