Girls' Leather Mary Jane Platform Shoes with Wood Sole
Girls' leather Mary Jane platform shoes with patent leather uppers, a buckled strap, and an elevated wooden platform base with a rubber tread sole. The leather upper and wood/rubber sole composition place them under tariff item 6403.99.91 as slippers, given the platform construction and indoor-style design.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 18% | — | 18% |
| 🇲🇽Mexico | 18% | — | 18% |
| 🇺🇸United States | 18% | — | 18% |
| 🇩🇪Germany | 18% | — | 18% |
| 🇯🇵Japan | 18% | — | 18% |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the shoes are not considered slippers (e.g., designed for outdoor wear with a substantial heel or rigid structure).
This covers other leather-upper footwear not specified as slippers, with a different duty rate.
If the shoes are women's (not girls') and valued at $30 or more per pair.
Women's leather footwear over $30 falls under this item, which may have a different rate.
If the upper is not predominantly leather (e.g., textile material visible).
Footwear with textile uppers and rubber/plastic soles is classified under heading 6404.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the upper's greatest external surface area is leather, as per Chapter 64 Note 4(a), to qualify for this item
• Declare the wood sole and rubber tread accurately; the sole material is determined by the greatest ground-contact surface
• Keep supplier invoices detailing materials to expedite CBSA classification