6402.99.23.90/Wooden Platform Clog Sandals with Rubber Upper/Canada

Wooden Platform Clog Sandals with Rubber Upper from Canada

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.

Duty Rate — Canada → United States

18%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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Import Tips

• 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

Wooden Platform Clog Sandals with Rubber Upper from Canada — Import Duty Rate | HTS 6402.99.23.90