Women's Textile Espadrilles from Mexico
Summer espadrilles with woven textile upper and rubber platform sole reinforced with jute base. Falls under HTS 6404.19.79 as textile material dominates the upper's external surface, rubber/plastics outer sole, valued $3-$6.50/pair. Excludes sports features per subheading note.
Duty Rate — Mexico → United States
47.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Document jute reinforcement as non-dominant to confirm rubber as the outer sole material per chapter note 4(b)
• Conduct surface area measurements on uppers, ignoring accessories like ankle straps, to substantiate textile classification
• Avoid common pitfall of undervaluation claims by providing tiered pricing proofs from manufacturers