Women's Low-Top Textile Espadrilles from China
Casual women's espadrilles with woven textile upper and rubber platform sole, priced $8-$11 per pair. Textile dominates the upper's external surface, qualifying for textile-upper classification. Falls into 6404.19.89.60 as non-sports, women's footwear valued over $6.50 but not over $12/pair.
Duty Rate — China → United States
40%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Measure upper material surface area carefully; jute rope accents on espadrilles count as accessories not affecting textile dominance
• Provide detailed value breakdowns in entry docs, as espadrille styles often hover near value thresholds and trigger CBP audits
• Ensure soles meet durability standards for rubber classification per Chapter Note 4(b); weak soles may be seen as textile