Budget Textile Espadrilles from Germany
Casual summer espadrille-style shoes with fabric textile uppers and molded plastic soles, low-cost at under $3/pair. Classified in 6404.19.59.90 for other low-value footwear with textile uppers and plastics soles; jute sole base ignored if plastics contact ground primarily.
Duty Rate — Germany → United States
48%
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 sole composition to prove plastics/rubber ground contact; batch import in bulk to maintain ≤$3 valuation; check for 'espadrille' specific rulings that may alter classification