Men's Slip-On Plastic Uppers Clogs from Japan
Men's open-heel clogs with uppers of plastics and soles where textile covers most ground contact but not counted due to insufficient strength/durability under U.S. note 5. Held to foot without fasteners, no laces or buckles. Fits 6402.99.41.00 for slip-on open-heel type with qualifying 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
• Document slip-on nature and absence of fasteners in commercial invoice to distinguish from laced footwear
• Conduct surface area measurements for soles and uppers to support 6402 classification over textile headings
• Avoid common pitfall of undervaluing; these often exceed $2.50/pair threshold for duty calculation