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Women's Wooden Mule Platforms with Plastic Upper from Japan

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 — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

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