Wooden Platform Leather Sandals

Women's open-toe sandals featuring a wooden platform base with leather uppers and leather outer soles. Classified under HTS 6403.59.10.00 because they are constructed on a wooden base or platform, lack an inner sole, have no metal toe-cap, leather uppers, and leather soles.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6403.99.60Higher: 26% vs 17.5%

If outer sole is rubber or plastics instead of leather

Outer sole material determines classification under note 4(b); rubber/plastics soles move to 6403.99.

6405.20.90Higher: 22.5% vs 17.5%

If featuring an inner sole or protective metal toe-cap

Presence of inner sole or metal toe-cap excludes from 6403.59.10.00 per subheading description.

4419.90Lower: 13.2% vs 17.5%

If imported as unfinished wooden platforms without leather attachments

Unfinished wooden bases without uppers or soles classify as wooden articles, not footwear.

Not sure which classification is right?

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Import Tips & Compliance

Verify the wooden base constitutes the primary platform structure per chapter note 4(a) for uppers and 4(b) for soles

Provide detailed construction photos and material breakdowns to avoid misclassification as standard leather footwear

Ensure no inner sole is present; even thin fabric layers could shift to other subheadings