Children's Leather Turn Mary Janes from China
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.
Duty Rate — China → United States
22.5%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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