Leather Mary Jane Flats from Germany
Classic leather Mary Jane flats with single strap, rubber soles, for women/girls casual wear. Predominant leather upper surface per Chapter rules. Low-value import due to synthetic leather blends within definition.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%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 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Straps/buckles ignored in material calc; focus on main upper panels
• Batch imports by size to match 'for other persons' (non-infant)
• Audit invoices for accurate pairing to prevent overvaluation penalties