6403.99.20.60/Women's Wooden Platform Leather Sandals/Japan

Women's Wooden Platform Leather Sandals from Japan

These women's sandals feature an upper made primarily of leather and a wooden base or platform that forms the key structural element of the sole. Classified under HTS 6403.99.20.60 because the footwear has uppers of leather and is made on a wooden base or platform, specifically for women. The outer sole incorporates rubber or plastics in contact with the ground, but the wood platform defines the classification.

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

Calculate with your customs value Verify with the Tariff Assistant

Import Tips

• Verify the upper's external surface area is predominantly leather (>50%) per Chapter Note 4(a), excluding reinforcements

• Document the wooden base/platform construction with photos and specs to avoid misclassification as standard leather shoes

• Ensure labeling specifies women's sizing and material content to comply with CBP footwear marking requirements