Kids' Nylon Beach Sandals from Germany
Open-toe beach sandals for children with nylon strap uppers (textile dominant surface) and flip-flop style soles of textile-covered plastic (textile max ground area, ignored under US note 5). Low-value <$3, adhesive attached, no heel/toe overlap issues. 6404.19.47 due to synthetic textile specs.
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
• Photos showing upper surface area (straps count as upper); confirm textile > other materials
• Sandals qualify if not covering full foot; declare as 'footwear' not 'slippers' to avoid 6404.19.90