Leather Clog Shoes on Wood Base from Japan
Classic leather clogs with a solid wooden platform base, leather upper straps, and leather outer soles, no inner sole or metal reinforcement. Fits HTS 6403.59.10.00 due to wooden platform construction, leather-dominant materials, and absence of specified exclusions.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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
Import Tips
• Document wood species and treatment to confirm it meets footwear base standards, avoiding Chapter 44 classification
• Label clearly as 'no inner sole' to prevent reclassification; inspect for hidden linings
• Check for any metal components that could be deemed protective toe-caps