Women's Plastic Garden Ankle Clogs from Japan
Lightweight women's clogs with ankle coverage, constructed from molded plastics for uppers and soles, ideal for gardening or casual use. Valued below $3/pair, they qualify under HTS 6402.91.60.60 due to rubber/plastics materials and non-sports design. Outer sole contacts ground primarily with plastics per Chapter Note 4(b).
Duty Rate — Japan → United States
88%
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
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide material composition certificates showing >50% external rubber/plastics surface area
• Avoid common pitfall of bulk packaging claims; retail-ready units must specify women's sizing
• Check for reinforcements; Chapter Note 4 ignores them for material determination