Men's PVC Garden Clogs from Germany
Durable molded PVC clogs with rubber soles for gardening, valued $6/pair, uppers of plastic visible to naked eye. Fits 6402.99.79.90 as other non-sports footwear; sole material determined by ground contact per Note 4(b).
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
• Ventilation holes don't affect classification; document as casual utility footwear
• Bulk imports require pair-counting certification to match value declaration
• Avoid 'waterproof' marketing if laminated textiles used, per protective footwear US note