Women's PVC Open-Toe Mules from Germany
Fashionable women's mules with PVC uppers and soles, featuring open toes and heels, held by stretch or friction sans fasteners. Fits HTS 6402.99.49.60 as women's slip-on plastic footwear excluding foxing and specific exceptions. PVC qualifies as plastics under Chapter Note 3(a).
Duty Rate — Germany → United States
37.5%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Conduct surface area analysis per Note 4 to confirm plastics dominance; include photos in entry docs showing no foxing overlap
• Watch for phthalate regulations on PVC; obtain women's fit certifications from manufacturers