Women's Leather Platform Sandals with Wooden Base from China
These open-toe sandals feature a sturdy wooden platform base for elevated height and uppers made primarily of genuine leather straps. The outer sole is composed of rubber for durability and grip, qualifying under HTS 6403.99.20 due to the wooden base or platform construction as per Chapter 64 notes. They are designed for casual summer wear, not sports activities.
Duty Rate — China → United States
28%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify the wooden base constitutes a significant platform structure per HTS notes; provide cross-sections or blueprints if challenged
• Ensure leather uppers meet Chapter 64 definitions (headings 4107, 4112-4114) with proper tanning certificates
• Label fiber content accurately and avoid misclassifying as non-platform if wood is merely decorative