Women's PVC Mary Jane Shoes from Germany
Classic Mary Jane style shoes with shiny PVC uppers and flexible rubber soles, ideal for school or office casual wear. The plastic upper provides the greatest external surface area, meeting Chapter Note 4 criteria for 6402.99 classification. Priced for women at $4-$6 per pair.
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
• Conduct material composition analysis to document rubber/plastics dominance in uppers and soles
• Avoid common pitfall of undervaluation; provide factory cost sheets to support $3-$6.50 range
• Ensure packaging distinguishes women's sizes to prevent gender misclassification