Women's Leather Espadrilles from Germany
Summer espadrilles with leather vamp uppers and rubber tread soles on jute base. Qualifies for 6403.99.90 as women's other footwear over $2.50/pair; rubber sole contacts ground primarily. Leather upper surface area prevails.
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
• Clarify sole composition; jute midsole doesn't count if rubber ground contact
• Retail valuation with photos prevents under-valuation claims
• Ensure no waterproofing claims triggering protective footwear notes