Women's Jelly Espadrille Sandals from Germany
Transparent jelly sandals for women with PVC plastic uppers and rubber wedge soles mimicking espadrille style, offering a trendy summer look. Valued over $12/pair, these are not sports or protective footwear. Falls under 6402.99.90.65 as 'other' women's footwear with rubber/plastics materials per Chapter Notes 4(a) and (b).
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
• Document PVC as 'plastics' per Chapter Note 3(a), including visible layers; inspect for textile reinforcements that could alter classification
• Avoid undervaluation pitfalls—appraisals must support >$12/pair claim with invoices and cost breakdowns
• Label clearly as women's footwear; mixed sizing shipments require segregation to match subheading