Women's Wooden Platform Jelly Sandals from Japan
These transparent jelly sandals for women feature a wooden base or platform with uppers made entirely of PVC plastic, covering over 90% of the external surface area. The flexible plastic upper qualifies as plastics per chapter note 3, and the wooden platform elevates the sole without foxing. They are casual summer footwear, not sports or protective types.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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
Import Tips
• Verify upper material exceeds 90% rubber/plastics via external surface measurement, documenting with photos or lab tests
• Confirm wooden base qualifies as 'base or platform' and no foxing band overlaps upper to avoid reclassification
• Label clearly as women's footwear and provide invoices showing value per pair to match subheading specifics