Plastic Oxford Dress Shoes from Germany
Men's oxford-style dress shoes featuring plastic uppers (vinyl faux-leather) >90% surface area, rubber sole. Business casual, no foxing. 6402.99.31 classification.
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
• Disclose synthetic materials clearly vs 'faux leather' ambiguity
• Document lace/eyelet exclusion from surface calculations
• Ensure shine/finish doesn't mimic genuine leather visually