Plastic Espadrille Flats from Germany
Women's flat espadrilles with uppers of plastic-coated non-textile material covering over 90% surface, distinguishing from traditional jute soles. No foxing band present. Falls under 6402.99.31 for other rubber/plastics 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
• Test for visible plastic layer per Chapter Note 3(a) even on woven appearances
• Differentiate from textile espadrilles in invoices; specify plastic dominance