Girls' Leather Mary Jane Platform Shoes with Wood Sole from Mexico
Adorable school-style Mary Janes for girls with patent leather uppers, buckled strap, and elevated wooden platform base with rubber tread sole. Classified in HTS 6403.99.20 for the wooden platform construction and leather-dominant uppers.
Duty Rate — Mexico → United States
18%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Include child safety certifications and accurate age sizing to prevent reclassification as adult footwear
• Measure upper surface area carefully; reinforcements like buckles don't count per note 4(a)