6403.99.75.90/Children's Leather Sandals/China

Children's Leather Sandals from China

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.

Duty Rate — China → United States

19.5%

Rate breakdown

9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter

Calculate with your customs value Verify with the Tariff Assistant

Import Tips

• 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