Children's Textile Sandals from Germany
Simple flat sandals for kids with woven textile strap uppers and rubber thong-style soles, valued not over $3/pair. HTS 6404.19.59.90 applies as other footwear with textile uppers (greatest surface area) and rubber soles, excluding sports types. Not covered by earlier subheadings for specific styles.
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
• Measure upper surface area precisely for textile dominance; include youth size specs in entry docs; avoid misdeclaring as 'tennis shoes' which could shift to 6404.11 sports category