Women's Plastic Espadrille Flats from Germany

Fashion espadrille-style flats with synthetic plastic uppers mimicking leather and rubber wedge soles. Plastics constitute the primary upper material by surface area, qualifying for 6402.99. Specifically for women, valued $6/pair.

Duty Rate — Germany → United States

47.5%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

Test sole durability to confirm rubber/plastics contact with ground per US note

Maintain records of value per pair, including FOB pricing for customs valuation

Use clear gender-specific descriptions in commercial docs to match 79.60 subheading