Women's Leather Ballet Flats from Germany
Elegant flat shoes for women with soft leather uppers, ideal for everyday and office attire. The upper's dominant leather surface meets Chapter 64 material determination rules. Falls under 6405.10.00 for non-ankle-covering leather footwear.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Conduct surface area measurements ignoring reinforcements to confirm leather as primary upper material
• Label products clearly as 'genuine leather' and retain supplier affidavits for CBP audits
• Watch for misdeclaration as 'composition leather' without proof, leading to reclassification