Unisex Polyester Espadrilles from Germany
Rope-soled espadrilles with uppers of synthetic polyester textile fabric and outer soles of woven jute textile reinforced lightly with plastic, valued at $9/pair. Under 6404.19.87 due to non-vegetable fiber uppers and textile material (jute weave) having max ground contact. Casual summer beach footwear.
Duty Rate — Germany → United States
12.5%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Jute textile soles qualify if durable per U.S. note 5; provide wear tests if challenged
• Declare exact pair value with commercial invoices; bulk shipments often trigger valuation reviews
• Confirm uppers exceed 50% external surface as synthetic textile per note 4(a)