Women's EVA Foam Ankle Beach Shoes from Germany
Women's ankle-height beach shoes from EVA (plastic) foam for uppers and soles, valued low at under $3/pair. HTS 6402.91.60.60 classification for rubber/plastics other footwear covering ankle, non-sports. Foam qualifies as plastics per chapter definitions.
Duty Rate — Germany → United States
48%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Certify EVA as plastics; include lab analysis for external layer visibility
• Package as individual pairs; sets risk alternative classification
• Avoid 'waterproof' marketing if targeting protective subheadings inadvertently