Girls' Textile Mary Janes from Mexico
Children's mary jane shoes with polyester textile upper, fabric outer sole (dominant contact), adhesive plastic mid-sole, no foxing, valued $4.75/pair. 6404.19.61.90 due to kids' casual non-sports, synthetic upper, construction specs, textile sole note 5. School/dress wear.
Duty Rate — Mexico → United States
22.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Age-appropriate sizing declaration prevents adult footwear mix-up
• Fiber content >85% synthetic must be labeled per FTC rules
• Watch for heel overlap exclusion—cap at permitted toe/heel areas