Kids' Leather Flip-Flops from Mexico
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.
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
• 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