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.

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.

6402.99.31Lower: 16% vs 17%

If uppers of base or plastics other than sports

Predominant upper material shifts from leather to plastics/rubber per Note 4(a), moving to heading 6402.

6405Higher: 22.5% vs 17%

If sold as set with textile elements predominant

If packaged as retail set with textile accessories dominating visible upper, may classify under 6405 other uppers.

4203.10Lower: 16% vs 17%

If for industrial protective use

End-use as safety footwear with leather uppers classifies in Chapter 42 as protective articles.

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Import Tips & Compliance

Confirm 'other persons' sizing (youth/infant) vs adult to stay in correct hierarchy branch

Avoid common pitfall of undervaluation claims; retain factory cost sheets for audits

Mark uppers as 'genuine leather' only if from headings 4107/4112-4114 per chapter definition

Related Products under HTS 6403.99.75.90

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.

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.

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.