Women's Cork Platform Jelly Sandals

These transparent jelly sandals for women feature a raised cork base or platform for height and comfort, with uppers made entirely of PVC plastic, exceeding 90% rubber/plastics external surface area. The flexible plastic upper lacks foxing or foxing-like bands, and they are not protective overfootwear. Classified under 6402.99.25.60 due to the women's sizing, cork platform construction, and predominant plastic upper per Chapter Note 4(a).

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China12.5%+17.5%30%
🇲🇽Mexico12.5%+10.0%22.5%
🇨🇦Canada12.5%+10.0%22.5%
🇩🇪Germany12.5%+10.0%22.5%
🇯🇵Japan12.5%+10.0%22.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6402.99.31Lower: 16% vs 30%

If featuring a foxing or foxing-like band applied or molded at the sole overlapping the upper

Footwear with foxing band is excluded from 6402.99.25 and classified separately to distinguish casual styles from platform designs.

6405.90.90Lower: 22.5% vs 30%

If designed as protective footwear worn over other shoes against water, oil, or weather

Protective overfootwear like galoshes shifts to Chapter 64 heading 6405, regardless of materials.

6402.99.90Higher: 37.5% vs 30%

If not made on a cork base or platform

Absence of cork platform moves it to general 'other' subheading without material-specific platform exclusion.

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Import Tips & Compliance

Verify upper material exceeds 90% rubber/plastics via external surface area measurement, excluding reinforcements as per Chapter Note 4(a)

Document cork base composition and women's sizing (typically US 5-10) to avoid misclassification as men's or universal footwear

Ensure no foxing band overlaps upper; common pitfall leading to reclassification under 6402.99.31