Women's Ballet Flats with Textile Upper from Germany
Women's flat shoes with soft textile upper and flexible rubber sole, retail value $7-$12/pair. The upper's external area is textile-dominant per Chapter Note 4(a). Specifically classified in 6404.19.89.60 for women's non-sports footwear in this value range.
Duty Rate — Germany → United States
20%
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
• Submit lab tests or material breakdowns confirming textile upper composition to preempt disputes over leather-like finishes
• Avoid common pitfall of misvaluing sets; classify and value each pair separately, not as multi-pack
• Comply with FTC fiber content rules by disclosing textile percentage on care labels