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Women's Wooden Mule Platforms with Plastic Upper from China

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.

Duty Rate — China → United States

28%

Rate breakdown

9903.88.157.5%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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China

Import Tips

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