Kids' Synthetic Sandals from Mexico
Children’s open-toe sandals with nylon textile uppers and rubber soles featuring textile treads covering the majority of ground contact surface, excluded by U.S. note 5 durability rule. Under $3/pair valuation fits 6404.19.57.90 for other low-value textile upper footwear. Suitable for play and beach.
Duty Rate — Mexico → United States
22.5%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include child size specifications and age grading in documentation
• Test sole for textile coverage percentage to support classification
• Check for phthalate content compliance in plastic components for kids' products