Kids' Rubber Mary Janes

Children's dress shoes styled as Mary Janes with fully rubber/plastic uppers (>90% surface) and matching soles, for casual wear. Excludes sports/protective features and foxing. HTS 6402.99.31 applies to these other footwear.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
๐Ÿ‡จ๐Ÿ‡ณChina6%+10.0%16%
๐Ÿ‡ฒ๐Ÿ‡ฝMexico6%+10.0%16%
๐Ÿ‡จ๐Ÿ‡ฆCanada6%+10.0%16%
๐Ÿ‡ฉ๐Ÿ‡ชGermany6%+10.0%16%
๐Ÿ‡ฏ๐Ÿ‡ตJapan6%+10.0%16%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6402.99.90Higher: 37.5% vs 16%

If with molded foxing band at sole-upper junction

Foxing exception explicitly excludes from .31 subheading

6403.19.30Higher: 18.5% vs 16%

If incorporating leather uppers >10% external surface

Leather (headings 4107/4112-14) as dominant material per Note 4(a) shifts to 6403

9503.00.00Lower: 10% vs 16%

If marketed primarily as costume/dress-up play shoes for toys

Toys chapter 95 takes precedence over footwear if principal use is play

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Import Tips & Compliance

โ€ข Include age-appropriate sizing charts to confirm children's footwear status

โ€ข Certify non-protective use; avoid 'rain boot' descriptors

โ€ข Ensure buckle hardware doesn't affect surface area calculations

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