Women's Rubber Clog Sandals from Japan
Open-toe clog sandals constructed entirely from rubber and plastics, with molded uppers and outsoles for beach or garden use. Rubber dominates both upper surface and ground contact per Chapter Notes 4(a) and 4(b). Women's model valued $5/pair, not sports footwear.
Duty Rate — Japan → United States
37.5%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Measure external surface areas precisely; ignore reinforcements as per note 4(a)
• Declare exact construction method (molded/injected) to distinguish from textile composites
• Watch for CBP scrutiny on 'other' category; provide marketing materials showing non-sport use