Unisex Textile Espadrille Flats from Germany
Summer espadrilles with woven textile uppers and jute-wrapped rubber outer soles for casual use. Valued at $7.50/pair, they qualify for HTS 6404.19.89 due to textile-dominant uppers and rubber soles in the specified value range. Not designed for sports activities.
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
• Document that jute wrapping doesn't alter the rubber outer sole classification per note 4(b)
• Classify based on retail pair value, not wholesale cost, to stay within subheading
• Watch for ornamental elements like pompons, which classify separately under other headings