Toddler Plastic Sandals from Germany
Adjustable strap sandals for toddlers made with plastic uppers and rubber outsoles, retail $4.25/pair. Greatest external surface plastic per Note 4(a), other footwear under 6402.99 not exceeding value limit.
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
• Child safety certs (e.g
• CPSIA) required alongside HTS docs
• Photograph uppers/soles for material disputes; plastic must visibly predominate