Leather Mary Jane Flats from China
Classic leather Mary Jane flats with single strap, rubber soles, for women/girls casual wear. Predominant leather upper surface per Chapter rules. Low-value import due to synthetic leather blends within definition.
Duty Rate — China → United States
19.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Straps/buckles ignored in material calc; focus on main upper panels
• Batch imports by size to match 'for other persons' (non-infant)
• Audit invoices for accurate pairing to prevent overvaluation penalties