Women's Wooden Platform Jelly Sandals from Germany
These transparent jelly sandals for women feature a wooden base or platform with uppers made entirely of PVC plastic, covering over 90% of the external surface area. The flexible plastic upper qualifies as plastics per chapter note 3, and the wooden platform elevates the sole without foxing. They are casual summer footwear, not sports or protective types.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%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 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify upper material exceeds 90% rubber/plastics via external surface measurement, documenting with photos or lab tests
• Confirm wooden base qualifies as 'base or platform' and no foxing band overlaps upper to avoid reclassification
• Label clearly as women's footwear and provide invoices showing value per pair to match subheading specifics