Women's PVC Ankle Work Shoes from Germany
Durable women's ankle-height shoes made from PVC (plastics) for uppers and soles, suited for light industrial or cleaning tasks. Priced under $3/pair, they align with HTS 6402.91.60.60 as other rubber/plastics footwear covering the ankle. Non-sports design and material dominance confirm classification.
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
• Document production costs to prove sub-$3 valuation; CBP scrutinizes low-value claims
• Ensure no spikes/cleats; sports footwear note excludes them from 'other' subheadings
• Use HS explanatory notes for rubber/plastics definition including visible fabric layers