Cork Platform Rubber Sandals from Germany
Women's summer sandals featuring a base platform made of cork with uppers constructed entirely of rubber straps, where over 90% of the external surface area of the upper is rubber. The outer sole is also rubber, and the cork platform elevates the foot for comfort. This falls under HTS 6402.99.25 due to the cork base/platform and predominant rubber upper and sole.
Duty Rate — Germany → United States
12.5%
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
• Verify the external surface area of the upper is over 90% rubber/plastics via lab testing to confirm classification
• Document cork composition of the base/platform with supplier specs to avoid reclassification as non-platform footwear
• Ensure no foxing band overlaps the upper, as that would shift to another subheading