Women's One-Piece EVA Foam Clog Sandals from Japan
Backless women's clog sandals made from molded EVA (plastic) foam in a single piece, with uppers of over 90% plastics external area. Meets HTS 6402.99.27.60 criteria for women's molded plastic sandals without foxing or protective intent. Comfortable for everyday warm-weather wear.
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
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Provide material safety data sheets confirming EVA as plastics per chapter note 3
• Measure external surface excluding reinforcements to validate 90% threshold
• Watch for misdeclaration as 'clogs with backs' which could shift to other subheadings