Linen Clog Slippers from Japan
House slippers styled as clogs with linen textile uppers and wooden/composition leather soles containing less than 10% rubber/plastics. Open-back slip-on without fasteners, classified in 6404.19.30 for qualifying materials and design.
Duty Rate — Japan → United States
22.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Detail wood/leather sole ratios in entry docs to prove minimal rubber/plastics
• Classify as finished footwear, not house slippers if sold commercially
• Check for any plastic eyelet stays that might affect material calculations