Women's Leather Ballet Flats with Leather Soles from Germany
Elegant women's ballet flats with soft leather uppers and flexible leather soles, ideal for office or dressy occasions. Falls under HTS 6403.59.90.45 as leather upper dominant and leather sole primary, categorized as 'other' women's footwear excluding sports or ankle styles. Leather defined per Chapter Note 4 excludes synthetic substitutes.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Conduct surface area measurements for upper/sole materials; retain supplier certifications for leather origin
• Avoid common pitfall of classifying as plastics if minor coatings present—naked eye visibility rules apply per Note 3
• Include gender-specific marketing docs; mislabeling as 'unisex' risks reclassification