Kids' Textile Espadrilles with Jute-Leather Soles from Germany
Children's espadrille shoes featuring woven textile uppers and composite soles blending leather with jute rope, but leather dominant. HTS 6404.20.20 applies for low-value (≤$2.50/pair) footwear with textile uppers, leather outer soles not over 50% rubber/plastics/textile combo, and 10%+ rubber/plastics.
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
• Espadrilles often borderline; analyze sole ground contact for leather vs. jute to confirm 6404 vs. 6405
• Label as 'children's' with size charts; mis-sized as adult risks 6404.20.40+ subheadings