Kids' Textile Espadrilles with Jute-Leather Soles from Canada
Children's espadrille shoes featuring woven textile uppers and composite soles blending leather with jute rope, but leather dominant. HTS 6404.20.20 applies for low-value (≤$2.50/pair) footwear with textile uppers, leather outer soles not over 50% rubber/plastics/textile combo, and 10%+ rubber/plastics.
Duty Rate — Canada → United States
25%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Espadrilles often borderline; analyze sole ground contact for leather vs. jute to confirm 6404 vs. 6405
• Label as 'children's' with size charts; mis-sized as adult risks 6404.20.40+ subheadings