Cork Platform Rubber Sandals from Japan
Women's summer sandals featuring a base platform made of cork with uppers constructed entirely of rubber straps, where over 90% of the external surface area of the upper is rubber. The outer sole is also rubber, and the cork platform elevates the foot for comfort. This falls under HTS 6402.99.25 due to the cork base/platform and predominant rubber upper and sole.
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 the external surface area of the upper is over 90% rubber/plastics via lab testing to confirm classification
• Document cork composition of the base/platform with supplier specs to avoid reclassification as non-platform footwear
• Ensure no foxing band overlaps the upper, as that would shift to another subheading