Unisex Nylon Canvas Espadrilles from Mexico
Summer espadrille-style shoes with uppers of nylon canvas (synthetic textile, non-vegetable) and jute-like textile outer soles providing the largest ground-contact area. Priced $3.50-$6/pair, they fit 6404.19.77 as the durable textile sole qualifies per chapter note 4(b) and U.S. note 5.
Duty Rate — Mexico → United States
22.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Conduct surface area measurements for uppers per chapter note 4(a), ignoring minor reinforcements
• Test sole durability to confirm textile meets 'normal use' standards under U.S. note 5; weak materials risk reclassification
• Declare as 'other' footwear, not sandals, if covering most of foot; watch for seasonal import surges