Abaca Textile Espadrilles from Canada
Traditional espadrilles using abaca (Manila hemp) vegetable fiber uppers paired with jute textile soles, valued at $5.75/pair. Textile sole surface area prevails for ground contact, non-qualifying under U.S. Note 5, for HTS 6404.19.72 classification.
Duty Rate — Canada → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Provide origin certificates for vegetable fibers to qualify for potential duty preferences
• Separate value documentation for soles/uppers if semi-assembled to avoid parts classification