Men's Rubber Rain Shoes from Germany
Water-resistant men's shoes with fully rubber uppers and outer soles, suitable for light rain and wet conditions. Classified under HTS 6402.99.79.30 as other footwear for men with rubber/plastics materials, valued $3-$6.50/pair, excluding sports footwear per subheading note.
Duty Rate — Germany → United States
37.5%
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
• Test outer sole for predominant rubber/plastics contact with ground per Note 4(b), ignoring minor reinforcements
• Include lab test reports confirming non-textile sole durability if questioned by CBP under US Note
• Avoid common pitfall of misdeclaring value; use FOB invoices excluding shipping for accurate pair valuation