Men's PVC Garden Clogs from Japan
Durable molded PVC clogs with rubber soles for gardening, valued $6/pair, uppers of plastic visible to naked eye. Fits 6402.99.79.90 as other non-sports footwear; sole material determined by ground contact per Note 4(b).
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
• Ventilation holes don't affect classification; document as casual utility footwear
• Bulk imports require pair-counting certification to match value declaration
• Avoid 'waterproof' marketing if laminated textiles used, per protective footwear US note