Baby EVA Foam Slip-Ons from Germany
Lightweight EVA plastic slip-on shoes for infants, providing cushioned comfort for early walkers. Under HTS 6405.90.90.30 as other infant footwear, plastics visible externally per Chapter Note 3(a), suitable for casual use.
Duty Rate — Germany → United States
12.5%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Confirm EVA as plastics under Chapter Note 3; provide ground-contact sole analysis
• Pitfall: classifying foam as non-durable textile sole, ignored per US Note on soles