Kids' Sandal Upper from Germany
Formed upper for children's sandals from synthetic leather-like PVC material, designed for strap assembly. Falls under HTS 6406.10.50.00 as other formed uppers, excluding stiffeners, with plastics visible per Chapter Note 3(a).
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
• Specify 'formed upper for footwear' in commercial docs to distinguish from trimmings
• Check for eyelets or hooks; these are excluded from parts per Chapter Note 2 and go to 9606