Wood Platform Rubber Strappy Espadrille Sandals from Japan
Fashion espadrille-style sandals with a thick wooden platform sole and thin rubber straps forming over 90% of the upper surface. Popular for summer weddings and casual outings. HTS 6402.99.23 applies to the wood base and rubber upper composition.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
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
• Measure external upper surface excluding reinforcements; straps must dominate for 90% plastics
• Include origin certificates for wood to comply with Lacey Act declarations
• Avoid bulk packaging that suggests industrial use, potentially shifting classification