Polyester Espadrilles from Mexico
Summer espadrille-style shoes with woven polyester textile uppers and molded rubber soles, valued at $5/pair. Upper material dominates visible external surface; not designed for sports per subheading note. Fits 'other' category within specified value range.
Duty Rate — Mexico → United States
47.5%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify no jute/rope soles that might qualify as different construction; label country of origin and material content clearly; separate value documentation for bulk vs retail packaged shipments