Women's Espadrille Platform Wedges with Leather Upper from Germany
Summer espadrilles featuring jute-wrapped ankle but genuine leather toe and side uppers on a solid wooden platform with rubber outer sole. Meets HTS 6403.99.20 criteria for wooden base footwear with leather uppers.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Jute wrapping on sides doesn't affect upper classification if leather has greatest surface area
• Provide sole construction diagrams to prove rubber ground contact per US note on textiles
• Watch for undervaluation penalties; platforms increase value, affecting duty calculations