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