Toddler Rayon Slipper Socks from Germany
Hybrid slipper-shoe for toddlers with rayon textile uppers and thin textile-faced soles (dominant contact). Adhesive rubber midsole, <$3/pair, qualifying construction. 6404.19.47 as low-end textile footwear.
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
• Distinguish from hosiery (6115)—sole presence makes footwear
• Rayon (viscose) is non-veg synthetic; declare composition accurately
• Thin soles common pitfall—still classify if textile contact > plastics