Women's Polyester Espadrille Flats Textile Sole from Germany
Summer-style women's espadrille flats with polyester textile uppers and jute-blend textile outer soles providing primary ground contact. At $6/pair value, they qualify under HTS 6404.19.77.60 as women's footwear excluding vegetable fiber uppers with noted sole characteristics.
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
• Use photos and diagrams in entry docs showing sole ground contact areas to comply with note 4(b)
• Classify as women-only if heel height and last shape match gender-specific standards
• Watch for set sales with accessories, which may alter classification from individual footwear