Women's Plastic Ballet Flats from Germany
These lightweight ballet flats feature uppers made primarily of PVC plastic with a rubber outer sole, designed for casual everyday wear. The upper material dominates the external surface area as per Chapter Note 4(a), classifying them under 6402.99 as other footwear with rubber/plastics uppers and soles. Valued between $3 and $6.50 per pair, specifically for women.
Duty Rate — Germany → United States
37.5%
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 upper material surface area exceeds 50% rubber/plastics via lab testing to confirm 6402 classification
• Include detailed value declarations and invoices showing per-pair pricing under $6.50 to avoid reclassification
• Label footwear clearly as 'women's' with size charts compliant with CBP gender-specific guidelines