Men's Woven Straw Beach Sandals from China
Open-toe sandals with woven natural fiber textile upper straps and rubber footbed sole, valued $8/pair. Classifies under 6404.19.89.90 as other footwear with textile uppers and rubber soles in specified value range.
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
• Straw/natural fibers qualify as textile for upper classification
• Confirm rubber footbed has greatest ground contact vs any textile backing
• Declare as sandals, not slippers, for proper footwear heading