Women's Leather Espadrille Wedges from Germany
Summer wedge shoes with leather toe uppers, jute midsole accents, and rubber ground-contact soles. Leather upper surface dominates per Note 4(a), classifying in 6403.99.90.71 for valued over $2.50/pair non-sports footwear.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Prove rubber as primary ground-contact material despite jute visibility
• Detailed BOM lists clarify multi-material construction
• Seasonal import patterns may trigger valuation scrutiny