Wooden Platform Clog Sandals with PVC Upper from Germany
These casual summer sandals feature a sturdy wooden base or platform with uppers made entirely of flexible PVC plastic, covering over 90% of the external surface area. The design provides elevation and comfort for beach or festival wear. Classified under HTS 6402.99.23 due to the wooden platform construction and predominant rubber/plastics upper, excluding foxing or protective designs.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify the external surface area of the upper is over 90% rubber/plastics via lab testing to confirm classification
• Document wooden base construction with photos and material specs to avoid misclassification as standard plastic soles
• Ensure no foxing band overlaps the upper, as that shifts to 6402.99.90; common pitfall in platform designs