Rubber Garden Clogs House Slippers from Japan
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.
Duty Rate — Japan → United States
77.5%
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%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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