Men's Composition Leather Sole Espadrilles from Germany
Casual men's espadrille-style shoes with textile fabric uppers and composition leather soles, where rubber/plastics comprise less than 50% by weight but at least 10%. Valued under $2.50/pair, these inexpensive summer shoes are classified in 6404.20.20.30 based on upper material (textile dominant) and sole specs.
Duty Rate — Germany → United States
15%
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 composition leather sourcing from headings 4107/4112-4114 per Chapter Note 3 to validate sole material
• Use detailed photos and specs in entries to confirm no sports features per subheading note on spikes/cleats
• Watch for misdeclaration of value; CBP uses transaction value method for low-cost goods