Economical Textile Espadrilles from Canada
Summer espadrille-style shoes with synthetic textile uppers and jute-like textile sole covering most ground area (non-durable). Priced $4.80/pair, classified in HTS 6404.19.77.90.
Duty Rate — Canada → United States
22.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Measure sole contact precisely; small rubber inserts shouldn't override textile area
• Classify as finished footwear, not parts, per chapter note 6 exclusions
• Label country of origin clearly on uppers for textile import rules