Infant Patent Leather Dress Shoes from Germany
Shiny patent leather formal shoes for baby occasions, low-cut style. HTS 6405.90.90.30 as other infant footwear from leather headings 4107/4112-4114 per Chapter Note 3(b).
Duty Rate — Germany → United States
12.5%
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
• Source leather from approved headings; document surface area measurements
• Tip: Separate ornaments like buckles to avoid 6406 parts confusion