Kids' Textile Espadrilles with Jute-Leather Soles from China
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 — China → United States
32.5%
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
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)
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