Wooden Platform Clog Sandals with PVC Upper from Mexico
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 — Mexico → United States
18%
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
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