Children's Leather Turn Mary Janes

Classic children's Mary Jane shoes crafted with turned leather construction, where the leather upper is inverted and whip-stitched to a flexible leather sole. Classified in HTS 6403.59.15 as turn footwear not exceeding 10% rubber/plastics, with leather dominating both upper and sole.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.5%+17.5%20%
🇲🇽Mexico2.5%+10.0%12.5%
🇨🇦Canada2.5%+10.0%12.5%
🇩🇪Germany2.5%+10.0%12.5%
🇯🇵Japan2.5%+10.0%12.5%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

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

6403.59.90Higher: 27.5% vs 20%

If exceeding 10% rubber/plastics in materials

Subheading 6403.59.15 limits to <=10% non-leather; higher content moves to 6403.59.90.

6404.11.20Higher: 28% vs 20%

If textile uppers with leather toe cap only

Textile as greatest upper surface area per note 4(a) shifts to 6404, not leather upper.

4203.10Lower: 16% vs 20%

If marketed as dress leather slippers without defined sole

Articles like leather slippers without separate outer sole may classify as leather apparel accessories.

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Import Tips & Compliance

For children's sizes, confirm heel height <3cm and provide age-appropriate sizing charts to avoid valuation disputes

Watch for composite leather soles; pure leather required—test via ASTM standards for surface area compliance

Pre-clear with CBP rulings on turn construction to mitigate delays from construction inspections