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%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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