HS code for clogs
The U.S. HS code for clogs is usually 6402.99.41.00 (eva foam), with a 12.5% general duty and an estimated total of 25% from China and 25% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 50% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| EVA foam | 6402.99.41.00 | 12.5% | 25% |
- 6402.99.41.00: Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter
What decides the code
EVA foam clogs are classified as slip-on footwear with rubber or plastic soles and uppers under heading 6402, specifically subheading 6402.99.41.00.
- The upper and outer sole are both plastics (EVA foam), which places the clog in heading 6402 rather than the textile upper headings.
- The clog is a slip-on held to the foot without laces, buckles or other fasteners, which leads to the slip-on provision under 6402.99.
- The outer sole has textile material with the greatest surface area in contact with the ground, which leads to 6402.99.41.00.
Common mistakes
- Classifying EVA foam clogs in heading 6403 as leather footwear is wrong because the upper is plastics, not leather.
- Using subheading 6402.99.33 is wrong because that provision covers other footwear, not the slip-on type described here.
- Classifying the clog in Chapter 95 as a toy or sporting good is wrong because it is ordinary footwear with a molded plastic upper and sole.
Estimated U.S. duty by origin
- China
- 25% = 12.5% general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 50%.
- Vietnam
- 25% = 12.5% general + 12.5% Section 301: Forced labor action
For HTS 6402.99.41.00, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
Frequently asked questions
What is the HS code for clogs?
The U.S. HTS code for clogs is usually 6402.99.41.00 (eva foam). The first six digits, 6402.99, are the international HS code.
What is the U.S. import duty on clogs from China?
The U.S. general duty on HTS 6402.99.41.00 is 12.5%. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 25% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 25%. Tariff data as of October 22, 2026.
Tariff schedule pages
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.