Plastic Fisherman Sandals from Germany
Open-toe sandals with adjustable plastic straps and PVC soles, styled for beach or casual wear, not sports-related. Upper's visible plastic surface area exceeds others, and sole is predominantly plastic in ground contact. Valued over $12/pair, fits 6402.99.90.95.
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
• Measure external surface areas precisely for uppers; straps count toward plastic if predominant
• Use HTS advisory rulings for strap-style footwear to confirm classification