Wooden Platform Clog Sandals with Rubber Upper from China
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 — China → United States
Rate breakdown
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