Kids' Rubber Mary Janes from Mexico
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.
Duty Rate — Mexico → United States
16%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include age-appropriate sizing charts to confirm children's footwear status
• Certify non-protective use; avoid 'rain boot' descriptors
• Ensure buckle hardware doesn't affect surface area calculations