Women's Leather Clog Shoes with Wood Platform from Japan
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 — 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
• 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