Kids' Leather Flip-Flops from Germany
Basic flip-flop style footwear for kids with leather strap uppers and rubber soles, perfect for beach or pool. HTS 6403.99.75.90 applies to this low-value, non-specific leather upper footwear for children or infants. Leather constitutes the predominant upper surface per chapter notes.
Duty Rate — Germany → United States
17%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Confirm 'other persons' sizing (youth/infant) vs adult to stay in correct hierarchy branch
• Avoid common pitfall of undervaluation claims; retain factory cost sheets for audits
• Mark uppers as 'genuine leather' only if from headings 4107/4112-4114 per chapter definition