Kids' Plastic Beach Sandals from Germany
Children's open-toe sandals with plastic strap uppers and flexible plastic soles, typically sold in bulk for beach use, valued not over $3/pair. Fits HTS 6402.99.69.90 as other non-sports footwear with rubber/plastics materials per Chapter Note 4. Low-value casual design excludes it from higher-value or protective categories.
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
• Measure external surface area of upper materials; plastics must dominate per note 4(a)
• For children's sizes, confirm not over $3/pair valuation; pitfall is mixing with pricier lines
• Provide photos showing non-protective, casual design to distinguish from hiking footwear