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%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
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