Women's Leather Ballet Flats from Germany
Delicate women's ballet flats with full leather uppers and flexible rubber soles for urban comfort. Classified under 6403.99.90 due to leather-dominant uppers and valuation exceeding $2.50/pair for general women's footwear. Excludes sports or protective designs.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.380%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 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Label footwear clearly with materials and country of origin; leather content must match declarations
• Document appraised value with invoices; CBP audits high-value leather goods frequently
• Avoid bulk packaging that could imply commercial/resale reclassification pitfalls