Ladies' Quilted Look Plastic Boots from Germany
Ankle boots with embossed PVC uppers simulating quilting, rubber soles, over $12/pair. Visible plastics layer dominant per Chapter Note 3(a), non-sports other footwear.
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
• Embossing doesn't change material determination
• Quilted textile backing? Confirm plastics external
• Value proof via manufacturer specs