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Both are about the same strength.
Sandman has the whole sand thing but Namor has the oceans.
Say the fight is near water so Namor can use that and on a beach so Sandman gets his share.
I think the reigning Prince can topple this hourglass.

Ever seen wet sand?

One thing I find about Sandman is that he's VERY underrated...he is in fact, quite possibly the most powerful Spidey-villain there is.

Now don't get me wrong, I love Namor...he's one of my all-time favorite characters...but against the Sandman...nope, sorry folks...Sandy has more ways to beat Namor than Namor has to beat Sandy...Sandman is virtually unstoppable.

The first thing Sandman does is grab and harden the sand around Namor's feet so he can't fly away and immobilize him...while momentarily immobilized, Sandman comes up from behind Namor, and smashes his head in-between two massive, rock-hard blocks of concrete-like sand. This fazes Namor just long enough for Sandman to fill his lungs and every other bodily orafice full of suffocating sand...

As tough as Namor is, he still has to breathe...and with his entire body cavity filled with sand, Sandman then decides to make an exit out of Namor...he erupts all of his sand out of Namor's body, exploding out of his eyes, nose, ears, mouth, and chest. While Namor's lying in a bloody pile of his innards on the beach, Sandman reforms himself and continues pounding and pounding with concrete-hard fists on Namor's lifeless body...

well then, on that note...
i would assume that namor is coming from the water and sandman from the beach, so that each is at full power so to speak. the sand hardening around legs, wont work, sandman couldn't make it hard enough for namor not to be able to break it. Namor tangles with the likes of hulk and thing, show me a picture of sandman containing that kind of strength not spiderman.

After that namor takes to the air. he could continually fly at mach speed over the water causeing it to sloosh over the beach dampening all the sand and becoming sandmans ruin.