Abaca Textile Espadrilles from Germany
Traditional espadrilles using abaca (Manila hemp) vegetable fiber uppers paired with jute textile soles, valued at $5.75/pair. Textile sole surface area prevails for ground contact, non-qualifying under U.S. Note 5, for HTS 6404.19.72 classification.
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
• Provide origin certificates for vegetable fibers to qualify for potential duty preferences
• Separate value documentation for soles/uppers if semi-assembled to avoid parts classification