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

25.5%

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
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)

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