Polyester Woven Fabric Slip-On House Shoes from Germany
Slip-on house shoes with woven polyester textile upper, rubber outer sole with textile greatest surface area contact (non-durable), fully adhesive bonded sans foxing, not over $3/pair, classified 6404.19.47.15.
Duty Rate — Germany → United States
12.5%
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
• Measure external surface area of upper materials per chapter note 4a, ignoring reinforcements
• Ensure packaging specifies 'house slippers' to support classification over general slippers
• Audit supplier for consistent sub-$3 valuation to prevent duty underpayment claims