TPR Garden Slippers from Germany
Thermoplastic rubber (TPR) slippers for light garden work, with TPR uppers and soles; not sports or protective active. TPR (plastic/rubber) dominates surfaces per Chapter Note 4. Valued >$12/pair under 6402.99.90.95.
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
• TPR counts as plastics/rubber if woven fabric has external layer visible (Note 3(a))
• Avoid 'hiking' descriptors to prevent active footwear review
• Batch test sole durability; weak textiles ignored (US Note)