Children's Rubberized High-Top Sneakers from Germany
Kids' high-top sneakers with rubber outsoles and plastic/rubber-coated textile uppers for school and play. Under HTS 6402.91.80 for ankle-covering, rubber/plastics dominant materials, value $6.50-$12/pair, casual not sports.
Duty Rate — Germany → United States
20%
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
• Child sizing doesn't affect classification; treat as standard footwear
• Coated textiles count as plastics if visible layer per Chapter Note 3(a)
• Avoid undervaluation claims; provide tiered pricing evidence