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%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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