Polyester Mary Jane Flats from China
Girls' school flats with polyester fabric uppers and textile-covered outer soles (textile max contact, per US Note 5 exclusion). $6/pair, adhesive plastic sole, no overlap/foxing. Specific to 6404.19.61 subheading.
Duty Rate — China → United States
25%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Label as 'not sports footwear'; verify value ex-factory
• Avoid bulk packing that inflates declared pair value