Corduroy Boot Upper from Germany
Pre-formed upper of corduroy textile (pile cotton fabric) for ankle boots, with textile comprising greatest external surface. Excludes outer sole; value $3-$6.50/pair qualifies for HTS 6406.10.30.00.
Duty Rate — Germany → United States
26.2%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Measure external surface precisely, ignoring ankle patches per Note 4(a)
• Declare as 'formed uppers' with photos showing shaping to differentiate from parts
• Watch for value fluctuations; invoices must support exact per-pair pricing