Women's Leather Espadrilles from China
Summer women's leather espadrilles combine leather uppers with jute sole accents for beachy elegance. The leather upper dominates external surface area, per HTS 6405.10.00.60 for women's footwear. Not intended for sporting activities.
Duty Rate — China → United States
30%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document jute sole as accessory; doesn't affect leather upper classification
• Test for composition leather content if mixed with synthetics
• Use HTS advisory rulings for hybrid material footwear