Rubber Clog Slippers from Germany
Backless clogs made from molded rubber with rubber outer soles, intended for indoor/outdoor casual use. Rubber comprises the greatest external upper surface and sole contact area per Chapter Note 4. Over $12/pair valuation places them in 6402.99.90.95 as other footwear.
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
• Label soles clearly showing rubber as primary ground-contact material; ignore minor textile reinforcements (US Note)
• Maintain records of production costs proving value over $12/pair to prevent down-classification
• Avoid bundling with trimmings like buckles, classified separately under Chapter Note 2