Rubber Garden Clogs House Slippers

These lightweight house slippers feature uppers and outer soles made primarily of plastics, designed as slip-on style with open heels for indoor comfort. They qualify under HTS 6402.99.49.20 as house slippers without laces, buckles, or foxing bands, held to the foot by simple friction. The plastic construction provides durability for casual home use.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China37.5%+17.5%55%
🇲🇽Mexico37.5%+10.0%47.5%
🇨🇦Canada37.5%+10.0%47.5%
🇩🇪Germany37.5%+10.0%47.5%
🇯🇵Japan37.5%+10.0%47.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6402.99.33Same rate: 55%

If featuring a foxing or foxing-like band of rubber/plastics

Presence of a foxing band applied at the sole and overlapping the upper excludes it from 6402.99.49 and places it in the specifically excepted subheading.

6404.11.20Lower: 28% vs 55%

If uppers are predominantly textile materials

Chapter note 4(a) bases upper material on greatest external surface area; textile-dominant uppers shift to Chapter 64 headings for footwear with textile uppers.

6405.90.90Lower: 22.5% vs 55%

If sold as separate replacement parts rather than complete footwear

Heading 6406 excludes certain parts, but incomplete slipper assemblies may classify as other footwear parts if not finished goods.

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Import Tips & Compliance

Verify the upper and sole materials are predominantly rubber or plastics via lab testing to confirm classification

Provide detailed photos and material breakdowns in entry docs to avoid misclassification as textile uppers

Label clearly as 'house slippers' and ensure no foxing band to prevent shifts to other subheadings