Women's Wooden Mule Platforms with Plastic Upper
Slip-on mule style shoes featuring sculpted wooden platforms and seamless molded plastic uppers dominating over 90% external surface area. Intended for fashion, not sports or protection. Meets 6402.99.23.90 criteria: rubber/plastics upper, wood base, no foxing or exclusions.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If for protective active footwear valued over $24/pair
If designed for hiking/trail with water protection via laminated fabric, moves to protective subheading per US note.
If leather constitutes predominant upper surface
Leather uppers (headings 4107/4112-4114) classify under heading 6403 regardless of sole or base material.
If imported as replacement uppers only
Parts of footwear excluding uppers classify separately under 6406; full shoe assembly stays in 6402.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Label fiber/plastic content accurately; CBP requires disclosure even for predominantly synthetic uppers
• Inspect for foxing during entry – even decorative bands can trigger reclassification if overlapping upper
• Use HTS lookup tools to confirm no shift to 6402.99.9040 for waterproof variants
Related Products under HTS 6402.99.23.90
Wooden Platform Clog Sandals with Rubber Upper
These casual summer clogs feature a thick wooden base or platform for elevation and a flexible rubber or plastic upper covering over 90% of the external surface area. The design lacks foxing or foxing-like bands and is not intended for protection against weather elements. Classified under 6402.99.23.90 due to the predominant rubber/plastic upper and wooden platform construction.
Elevated Wooden Platform Flip-Flops Rubber Straps
Fashion flip-flops with raised wooden platforms and minimal rubber strap uppers covering over 90% of the external surface, designed for beach or casual wear. No foxing band or protective features present. Fits 6402.99.23.90 as non-sports, non-protective footwear with qualifying rubber/plastic upper on wood base.
Men's Wooden Platform Espadrille-Style Rubber Shoes
Hybrid espadrille-inspired men's shoes with solid wooden platforms and rubber uppers covering >90% external area, without foxing or weatherproofing. Casual lifestyle footwear. Precisely matches 6402.99.23.90 for non-excepted rubber/plastic uppers on wood bases.
Unisex Wooden Block Heel Sandals Plastic Upper
Bold block heel sandals on wooden platforms with injection-molded plastic uppers comprising over 90% visible external surface. Fashion-forward, non-athletic design without exclusions. Classifies in 6402.99.23.90 due to material composition and wood base specification.