Men's PVC Garden Clogs from Japan
Affordable men's clogs with PVC uppers and soles for light garden or indoor use, featuring open heel and simple strap. Falls under HTS 6402.99.69.30 for other rubber/plastic footwear for men valued not over $3/pair, with plastics as dominant materials.
Duty Rate — Japan → United States
88%
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
• Test sole for ground-contact area; US Note excludes weak textiles from sole material calc
• Avoid mixing with textile liners visible externally to prevent reclassification
• Declare as 'other footwear' not sports to stay in low-duty subheading