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.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China8%+17.5%25.5%
🇲🇽Mexico8%+10.0%18%
🇨🇦Canada8%+10.0%18%
🇩🇪Germany8%+10.0%18%
🇯🇵Japan8%+10.0%18%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6402.99.90Higher: 37.5% vs 25.5%

If lacking a wooden base or platform

Without wood base, falls under general 'other' footwear with rubber/plastic uppers, outside the specific wood platform subheading.

6405.20.90Lower: 22.5% vs 25.5%

If upper textile surface area exceeds 90% despite rubber coating

If textile forms the predominant visible external surface (per Chapter Note 4(a)), classifies as textile upper footwear regardless of rubber layer.

6402.99.31Lower: 16% vs 25.5%

If featuring foxing or foxing-like band overlapping the upper

Presence of foxing band molded at the sole excludes it from this subheading per explicit exception in 6402.99 heading.

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Import Tips & Compliance

Verify upper material exceeds 90% rubber/plastics via surface area measurement per Chapter Note 4(a); document with photos and lab tests

Confirm wooden base qualifies as 'base or platform' – not just a sole – to avoid reclassification to non-platform subheadings

Avoid common pitfalls like mislabeling as 'waterproof' which could shift to protective exclusions; ensure valuation exceeds $2.50/pair threshold