Children's Rubber Play Slides from Germany
Open-toe slide sandals for kids made with plastic uppers and soles with textile materials having largest ground area but ignored per U.S. note 5 for lacking durability. Valued not over $3/pair for playground use. Fits 6402.99.61.00 criteria perfectly.
Duty Rate — Germany → United States
12.5%
Rate breakdown
9903.05.380%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 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document upper material surface area calculations to prove rubber/plastics predominance
• Use HTS advisory rulings for borderline sole compositions to preempt disputes
• Segregate by value brackets in shipments to simplify entry processing