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

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%

Calculate with your customs value Verify classification with AI

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