Footwear (N.E.S.) with Leather or Composition Leather Outer Soles and Textile Uppers

Espadrilles traditionally have jute or rope soles, which would not qualify as leather or composition leather. However, espadrille-inspired styles with a genuine leather or composition leather outer sole and a textile upper would fall under this heading, provided no more specific classification applies. The sole material must be confirmed by the manufacturer.

The sole material is the sole distinguishing criterion: this heading requires an outer sole of leather or composition leather, while the parallel heading covers rubber or plastic outer soles. The upper material — textile — is the same in both. Importers sourcing similar styles from different factories should verify sole composition, as it directly determines the applicable tariff line.