UGG Tasman Slipper Boots from Germany
Ankle-height slipper boots featuring uppers of EVA (ethylene-vinyl acetate) foam plastics covering over 90% external surface, bonded directly to rubber sole without foxing overlap. Casual indoor/outdoor design lacks protective overshoe characteristics for HTS 6402.91.40.
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
• EVA qualifies as plastics per Chapter Note 3(a); document foam density specs
• Confirm ankle coverage (top edge above ankle bone) for 6402.91 vs 6402.99
• Labeling must specify materials accurately to support surface area claims