Low-Cost PVC Metal Toe Sandals from Germany
PVC sandals with rubber soles and steel toe-cap inserts for protective open-toe wear, under $3/pair. Classified HTS 6402.99.12.00 for rubber/plastics footwear incorporating metal toe protection at low value. Used in construction or beach safety.
Duty Rate — Germany → United States
24%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Sandals must cover toe area adequately for metal cap classification; measure external surface
• Prevent duty evasion claims by providing tiered pricing proofs for volume discounts
• Check for plastics layer visibility on any textile to confirm Chapter 64 note 3(a)