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%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
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