Unisex Textile Espadrille Flats from Mexico
Summer espadrilles with woven textile uppers and jute-wrapped rubber outer soles for casual use. Valued at $7.50/pair, they qualify for HTS 6404.19.89 due to textile-dominant uppers and rubber soles in the specified value range. Not designed for sports activities.
Duty Rate — Mexico → United States
30%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Document that jute wrapping doesn't alter the rubber outer sole classification per note 4(b)
• Classify based on retail pair value, not wholesale cost, to stay within subheading
• Watch for ornamental elements like pompons, which classify separately under other headings