One-Piece Molded Plastic Flip-Flops from Germany
These flip-flops are produced entirely from plastic in a single molding process, with over 90% of the upper surface being rubber or plastics and no foxing band. They qualify under HTS 6402.99.27.90 as sandals with uppers predominantly of plastics, molded in one piece. The design provides a simple, lightweight summer footwear option.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Verify the upper has over 90% external surface area of rubber/plastics via lab testing to confirm classification
• Provide molding production records to prove one-piece construction and avoid reclassification as assembled goods
• Ensure no foxing or foxing-like band is present, as this excludes from this subheading