Girls' Leather Platform Mary Jane Shoes
Girls' leather platform Mary Jane shoes with soft leather uppers, a wooden platform base, and a flexible rubber outsole, featuring a buckle closure. The leather upper and wood/rubber sole combination, along with the slipper-style design, classify them under tariff item 6403.99.91.
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 deemed slippers due to a more rigid construction or outdoor use intent.
Other leather footwear not classified as slippers falls here, with a different duty rate.
If purchased on a doctor's order for a foot or ankle defect.
Orthopaedic-type footwear for medical conditions is classified separately.
If the shoes are women's (not girls') and valued at $30 or more per pair.
Women's leather footwear over $30 is covered under this item.
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
• Verify the leather upper meets Chapter 64 Note 3(b) definitions (headings 41.07, 41.12-41.14)
• Since these are children's shoes (size ≤12), ensure the statistical note is applied correctly
• Provide CBSA with a breakdown of sole materials to avoid misclassification