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Women's Cork Platform Jelly Sandals from Japan

These transparent jelly sandals feature a thick cork platform base for height and comfort, with uppers made almost entirely of PVC plastic exceeding 90% external surface area. The flexible rubber outer sole contacts the ground, and no foxing band overlaps the upper, fitting precisely under HTS 6402.99.25.90 for plastic-uppered footwear on cork bases. They are casual summer shoes, not protective or sports-oriented.

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
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty

Import Tips

Verify upper material composition via lab testing to confirm over 90% rubber/plastics external surface area, excluding reinforcements

Provide detailed photos and specs showing cork base/platform and absence of foxing band to avoid reclassification

Label footwear clearly with country of origin and material content; common pitfall is mismeasuring external surface area