Men's Plastic Beach Flip-Flops from Germany
Simple men's flip-flops with uppers and outer soles made entirely of rubber or plastics, designed for casual beach or summer wear. The upper is the thin plastic strap connecting the thong, and the sole is molded plastic, qualifying under 6402.99 as other footwear with rubber/plastic uppers and soles, valued under $3/pair for men.
Duty Rate — Germany → United States
48%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Verify the value does not exceed $3/pair at import to avoid higher subheadings; include all costs in valuation
• Measure external surface area of upper and sole materials per Chapter Note 4 to confirm rubber/plastics dominance
• Label clearly as men's footwear; misgendering can lead to reclassification