Women's Polyester Espadrille Flats Textile Sole from China
Summer-style women's espadrille flats with polyester textile uppers and jute-blend textile outer soles providing primary ground contact. At $6/pair value, they qualify under HTS 6404.19.77.60 as women's footwear excluding vegetable fiber uppers with noted sole characteristics.
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
• Use photos and diagrams in entry docs showing sole ground contact areas to comply with note 4(b)
• Classify as women-only if heel height and last shape match gender-specific standards
• Watch for set sales with accessories, which may alter classification from individual footwear