Plastic Casual Sneakers from Germany
Low-top sneakers featuring uppers and outer soles made primarily of PVC plastic, designed for everyday casual wear. The upper's external surface is predominantly plastic as per Chapter Note 4(a), and the outer sole contacts the ground mainly with plastic per Note 4(b). Valued over $12/pair, they fall under 6402.99.90.95 as non-sports, non-protective footwear.
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
• Verify the external surface area of the upper and sole materials using naked eye test per Chapter Note 4; document measurements to avoid reclassification
• Provide detailed value breakdowns and invoices showing pair value exceeds $12 to qualify for this subheading