Women's Leather Platform Clog Sandals from Canada
These women's sandals feature a wooden platform base with leather uppers and rubber outer soles, designed for casual summer wear. The wooden base provides the characteristic height and structure qualifying it as footwear made on a base or platform of wood under HTS 6403.99.20.90. They have open toes and heels for breathability.
Duty Rate — Canada → United States
18%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify the external surface area of leather uppers exceeds other materials per Chapter Note 4(a) to avoid reclassification
• Provide lab tests confirming wood base construction and leather composition (headings 4107/4112-4114)