Women's Textile Espadrille with Leather Sole from China

Summer espadrilles for women with woven textile upper dominating surface area and stitched leather outer sole. Incorporates <50% rubber/plastics (e.g., minor heel inserts) with ≥10% content, valued over $2.50/pair. Matches 6404.20.4060 for non-sports women's footwear.

Duty Rate — China → United States

27.5%

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

Photograph soles/uppers for Customs review to demonstrate leather contact and textile dominance

Calculate weight precisely including all components except trimmings per chapter notes

Declare as 'for women' accurately to match .4060; unisex may require average sizing proof