Budget Espadrille Flats from Mexico
Casual espadrille-style flats with textile canvas uppers and composition leather soles, featuring minimal rubber (<50% weight) meeting HTS criteria. Affordable at under $2.50/pair for summer wear. 6404.20.20.90 applies to these low-value textile-upper shoes.
Duty Rate — Mexico → United States
25%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Jute/rope accents on sole don't count as rubber/plastics if minimal
• Batch invoices must specify per-pair value clearly
• Watch for re-export requirements if value documentation challenged