Wooden Platform Clog Sandals with PVC Upper from Japan
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 — Japan → United States
12.5%
Rate breakdown
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
• 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