Children's Leather Turn Mary Janes from Mexico
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 — Mexico → United States
12.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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