Cotton Deck Shoes from Germany
Low-profile boat shoes with cotton canvas uppers and non-marking rubber soles, retail priced $4-$6/pair. Textile upper constitutes greatest external surface area; rubber provides ground contact per note 4. Classified here as everyday casual footwear, not sports or protective types.
Duty Rate — Germany → United States
37.5%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Document fiber content of textile upper for customs verification; use commercial invoices showing per-pair valuation; watch for leather reinforcements that could alter upper material determination