Women's Leather Clog Shoes with Wood Platform from China
Classic women's clogs with leather uppers and a prominent wooden platform base elevating the footbed. Fits HTS 6403.99.20.60 as women's footwear with leather uppers made on a wood base/platform, outer sole of rubber/plastics. The wooden platform is integral to the design, distinguishing it from flat-soled variants.
Duty Rate — China → United States
25.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Provide engineering drawings showing wood as the base/platform to substantiate classification over general 6403.99
• Check for any non-leather reinforcements; if they don't exceed leather surface area, classification holds per note 4(a)
• Avoid common pitfall of undervaluing; platforms increase value—use invoices reflecting true construction costs