Plastic Mary Jane School Shoes from China
Children's school shoes with strap-style PVC uppers where rubber/plastics exceed 90% external surface, non-sports design. Fits HTS 6402.99.31.77 excluding foxing and protective features.
Duty Rate — China → United States
18.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Age-appropriate labeling prevents mix-up with toy classifications
• Batch test for consistent material ratios across production
• Declare as 'other' to sidestep sports or safety gear scrutiny