Disposable Plastic Shower Shoes from Germany
Basic flip-flop style shower shoes made entirely from molded plastic with a thin rubber-like outer sole and upper, valued under $3 per pair. Classified under HTS 6402.99.69.90 as other footwear with outer soles and uppers of rubber or plastics, not exceeding $3/pair, due to predominant plastic materials and low value. Excludes sports or waterproof protective designs.
Duty Rate — Germany → United States
48%
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
• Verify outer sole and upper are predominantly rubber/plastics via visible external layer; document material tests
• Confirm valuation under $3/pair with invoices; common pitfall is undervaluation leading to audits
• Label as 'not for sports use' to avoid reclassification under sports footwear subheadings