Budget Nylon Beach Flip-Flops from Germany
Inexpensive flip-flops featuring nylon textile uppers and fabric strap soles with textile as the primary ground-contact material, valued not over $3/pair. The thin textile soles do not meet durability requirements of U.S. note 5, distinguishing them from more robust footwear. Classified in 6404.19.57 for synthetic textile uppers and qualifying textile sole composition.
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
• Document exact value per pair and include commercial invoices showing under $3 threshold to prevent upcharge to higher-value subheadings
• Label uppers clearly as synthetic textile (nylon/polyester) to avoid vegetable fiber misclassification under 6404.19.30