Children's Leather Sandals

Open-toe sandals for children featuring leather uppers and rubber outer soles, designed for casual summer wear. Classified under HTS 6403.99.75.90 due to leather uppers, not fitting specific footwear categories like sports or dress shoes, and valued under $2.50 per pair for other persons. The material determination follows Chapter Note 4(a), prioritizing the greatest external surface area of leather.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China7%+10.0%17%
🇲🇽Mexico7%+10.0%17%
🇨🇦Canada7%+10.0%17%
🇩🇪Germany7%+10.0%17%
🇯🇵Japan7%+10.0%17%

Alternative Classifications

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

6403.99.90Higher: 27.5% vs 17%

If valued over $2.50 per pair

Exceeds the value threshold for 6403.99.75, shifting to the general 'other' subheading for higher-valued leather upper footwear.

6405.20.90Higher: 22.5% vs 17%

If uppers predominantly textile by surface area

Chapter Note 4(a) bases upper material on greatest external surface; textile-dominant uppers move to Chapter 64 heading 6405.

6403.59.60Higher: 26% vs 17%

If designed as sports footwear with cleats or spikes

Subheading note defines sports footwear by features like spikes; such designs classify separately under sports subheadings.

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Import Tips & Compliance

Verify value per pair does not exceed $2.50 with detailed invoices to avoid reclassification to higher-value subheadings

Provide lab tests confirming leather uppers per Chapter Note 4(a) if questioned, as predominant external surface area determines classification

Label footwear clearly with country of origin and material content to comply with FTC and CBP marking requirements

Related Products under HTS 6403.99.75.90

Toddler Leather Slip-On Shoes

Simple slip-on shoes for toddlers made with full-grain leather uppers and plastic outer soles, ideal for everyday play. Falls under HTS 6403.99.75.90 as other leather upper footwear for other persons, not sports or protective, valued not over $2.50/pair. Outer sole material per Note 4(b) is plastics by ground contact area.

Kids' Leather Flip-Flops

Basic flip-flop style footwear for kids with leather strap uppers and rubber soles, perfect for beach or pool. HTS 6403.99.75.90 applies to this low-value, non-specific leather upper footwear for children or infants. Leather constitutes the predominant upper surface per chapter notes.

Youth Leather Casual Loafers

Casual loafer-style shoes for youth with genuine leather uppers and flexible rubber outsoles, valued low for mass market. HTS 6403.99.75.90 covers this as other non-sports leather footwear under $2.50/pair for other persons. Upper material dominant leather visible externally.

Infant Leather Booties

Soft leather booties for infants with rubber soles, providing gentle foot coverage without laces or rigid structure. Fits HTS 6403.99.75.90 as low-value other leather upper footwear for babies. Not sports or protective per definitions.

Children's Leather Espadrilles

Espadrille-style shoes for children combining leather uppers with rubber soles over jute base, casual summer option. Under HTS 6403.99.75.90 for valued ≤$2.50/pair other leather footwear. Rubber/plastics sole by ground contact ignoring reinforcements.

Toddler Leather Velcro Sneakers

Velcro-closure sneakers for toddlers with leather uppers and plastic soles, basic non-athletic design. HTS 6403.99.75.90 as other low-value leather footwear lacking sports provisions. Excludes skating/ski features per note.