Men's PVC Fisherman Sandals from Germany
Open-toe men's sandals with PVC strap uppers where rubber/plastics comprise over 90% of the external surface. Rubber platform sole for comfort. Classified under 6402.99.31.45 for men's other non-sports footwear.
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
• Classify sandals correctly as footwear, not slippers if they have defined soles
• Ensure documentation shows no sporting features like cleat provisions
• Watch for reclassification if minor leather accents push plastics under 90%