Abaca Slip-Ons from Germany
Easy slip-on shoes crafted from abaca (Manila hemp) vegetable fiber uppers with textile soles having the greatest ground-contact area. Low value under $3/pair fits HTS 6404.19.52 precisely per material and note exclusions. Suited for everyday casual use.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Use surface area calculations for uppers (ignore accessories per note 3(a)) in entry docs
• Separate from rubber-soled pairs in shipments to prevent commingling reclassifications
• Retain supplier invoices proving ≤$3/pair valuation against CBP challenges