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Wooden Platform Leather Sandals from Japan

Women's open-toe sandals featuring a thick wooden platform base with leather uppers and rubber outer soles. The design lacks an inner sole and has no metal toe-cap, fitting precisely under HTS 6403.99.10.00 due to the wooden base construction and leather upper material.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

Import Tips

Verify the wooden base constitutes the primary platform without an inner sole via cross-section photos for CBP inspection

Provide lab tests confirming leather upper (from headings 4107/4112-4114) dominates external surface area

Avoid misclassification by documenting absence of metal toe-caps and ensuring rubber sole contact area compliance