Canvas Espadrille with Leather Sole

Traditional espadrille with woven textile canvas upper and stitched leather outer sole, minimal rubber reinforcement. Meets HTS 6404.20.40.90 criteria: leather sole <50% rubber/plastics by weight (≥10% present), textile upper dominant, valued over $2.50/pair.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China10%+17.5%27.5%
🇲🇽Mexico10%+10.0%20%
🇨🇦Canada10%+10.0%20%
🇩🇪Germany10%+10.0%20%
🇯🇵Japan10%+10.0%20%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6404.20.60Higher: 55% vs 27.5%

If valued not over $2.50/pair

Value threshold shifts to lower-value subheading within same material category.

6403.59.90Same rate: 27.5%

If sold as a set with socks

Classified as footwear set if presented together for retail sale, per general rules.

6406.90Lower: 10% vs 27.5%

If imported as replacement soles only

Parts of footwear excluding certain trimmings, not complete shoes.

Not sure which classification is right?

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Import Tips & Compliance

Obtain supplier certifications for leather sole composition to prove weight percentages during customs review

Label products accurately as 'textile upper, leather sole' to match declaration and avoid penalties

Watch for undervaluation pitfalls; appraised value must clearly exceed $2.50/pair with supporting docs

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