Baby Leather Mary Jane Shoes from Mexico
Classic Mary Jane style shoes for babies with soft leather uppers, buckle closure, and composition leather-compatible rubber soles. Classified in 6403.99.75.90 as low-value other footwear with leather uppers for infants. Excludes sports features per subheading note.
Duty Rate — Mexico → United States
17%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Infant sizing must be documented to qualify under 'other persons' not exceeding adult thresholds
• Test sole durability if textile elements present, per US note ignoring non-durable textiles