Men's Fisherman Sandals from Germany
Open-toe sandals with rubber soles and plastics strap uppers styled for summer fishing or beach, valued $11/pair. Not covering more than ankle, other category. Rubber/plastics per chapter material definitions.
Duty Rate — Germany → United States
20%
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
• Sandals qualify if sole contacts ground; distinguish from flip-flops in 6402.98
• Value adjustments for seasonal imports—maintain records for 5 years
• Avoid bulk textile claims; plastics straps dominate