Made on a base or platform of wood
Other footwear with outer soles and uppers of rubber or plastics: > Other footwear: > Other: > Other: > Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): > Made on a base or platform of wood
Duty Rate (from China)
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Products classified under HTS 6402.99.23
Wooden Platform Clog Sandals with PVC Upper
These casual summer sandals feature a sturdy wooden base or platform with uppers made entirely of flexible PVC plastic, covering over 90% of the external surface area. The design provides elevation and comfort for beach or festival wear. Classified under HTS 6402.99.23 due to the wooden platform construction and predominant rubber/plastics upper, excluding foxing or protective designs.
Elevated Wooden Base PVC Mary Jane Shoes
Women's dressy Mary Jane style shoes built on a wooden platform with transparent PVC uppers dominating over 90% of the external surface. Ideal for fashion-forward outfits with added height. Fits HTS 6402.99.23 for wood-based footwear with qualifying rubber/plastics uppers.
Wood Platform Rubber Strappy Espadrille Sandals
Fashion espadrille-style sandals with a thick wooden platform sole and thin rubber straps forming over 90% of the upper surface. Popular for summer weddings and casual outings. HTS 6402.99.23 applies to the wood base and rubber upper composition.
Carved Wood Base All-Plastic Fisherman Sandals
Rustic fisherman-style sandals on hand-carved wooden platforms with full PVC plastic uppers exceeding 90% external coverage. Blends traditional craftsmanship with modern materials. Correctly classified in 6402.99.23 for wood-based plastic footwear.
Platform Wooden Mule Slippers in Rubber
Backless mule slippers elevated on wooden platforms with seamless rubber uppers covering over 90% of the external surface area. Perfect for indoor/outdoor lounging. HTS 6402.99.23 due to specific wood base and rubber/plastics upper criteria.
Wood Base Transparent Jelly Platform Wedges
Trendy wedge heels with wooden platforms and fully transparent jelly PVC uppers (over 90% plastics surface). Youthful design for parties and casual wear. Meets HTS 6402.99.23 specifications precisely.
Artisan Wooden Platform Rubber Gladiator Sandals
Gladiator-style sandals crafted on solid wooden platforms with crisscross rubber straps forming over 90% upper coverage. Artisan quality for festival season. HTS 6402.99.23 for wood base rubber footwear.