Birkenstock Arizona EVA Sandals from Germany
Ankle-covering EVA strap sandals where plastic straps and footbed covering constitute >90% visible external upper surface, no foxing, classified as other rubber/plastics footwear in HTS 6402.91.40. Open design but meets ankle height and material dominance criteria.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Strap surface area counts toward 90% plastics even if footbed partially exposed
• Differentiate from textile strap versions (6403.99) via material testing
• CBP may require cutaway photos showing molded construction