Rubber Clog Slip-Ons from Japan
Comfortable slip-on clogs with uppers of solid rubber comprising over 90% external surface area, suitable for garden or home use. Lacks foxing and protective design features, fitting HTS 6402.99.31.77 as other footwear with rubber/plastic uppers.
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
• Include supplier affidavits certifying no foxing or overlapping sole bands
• Test for rubber content visibility per naked eye rule in Chapter Note 3
• Watch for CBP queries on 'inclement weather' claims that could reclassify