Polyester Espadrille Flats from China
Women's summer flats with polyester textile uppers and jute-like synthetic textile outer soles providing greatest (non-counted) ground contact under US Note 5. Valued $3.50-$6/pair with adhesive rubber platform, no overlapping elements. Classed in 6404.19.61 for synthetic fibers and construction.
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
• Confirm 100% adhesive bonding (no stitching); declare as 'textile sole' explicitly
• Watch for value creep from packaging pushing over $6.50 threshold