Women's Leather Ballet Flats from Germany
Elegant flat shoes for women with supple leather uppers and leather outer soles, ideal for everyday fashion. Falls under HTS 6403.59.90 for other persons' footwear (non-infant/juvenile) with leather uppers and leather soles, low-cut design. Leather constitutes greatest external surface per chapter notes.
Duty Rate — Germany → United States
10%
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
• Provide lab tests confirming leather composition to prevent disputes over 'imitation leather' reclassification
• Document that sole is not composition leather if claiming pure leather to avoid 6403.51 duties