Women's Plastic Garden Clogs High-Top from Japan
High-top women's garden clogs with uppers predominantly of molded plastics covering the ankle, ideal for outdoor yard work. Classified in HTS 6402.91.4050 due to over 90% external upper surface of rubber/plastics, no foxing, and women's sizing. The durable plastic sole contacts the ground fully.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Conduct surface area measurements per Chapter Note 4(a) to document 90%+ rubber/plastics
• Avoid common pitfall of classifying as clogs under 6405 if not protective; focus on casual use
• Ensure invoices specify 'women's' and material breakdown for CBP review