Children's Leather Sole Textile Slippers

Affordable indoor slippers for kids featuring uppers primarily made of textile materials like cotton or polyester fabric and outer soles of genuine leather. The footwear meets the HTS 6404.20.20 criteria as it is valued under $2.50 per pair, with the outer sole being leather (over 50% by weight), uppers of textile, and containing at least 10% rubber or plastics by weight in minor components.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China15%+17.5%32.5%
🇲🇽Mexico15%+10.0%25%
🇨🇦Canada15%+10.0%25%
🇩🇪Germany15%+10.0%25%
🇯🇵Japan15%+10.0%25%

More Specific Codes

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Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6405.20.90Lower: 22.5% vs 32.5%

If outer sole is rubber or plastics instead of leather

Shifts to Chapter 64 heading 6405 for footwear with textile uppers and rubber/plastic soles when leather sole criteria not met.

6404.19.20Higher: 47.5% vs 32.5%

If rubber/plastics exceed 50% by weight in sole

Outer sole material is determined by ground-contact area; if rubber/plastics dominate, it falls under 6404.19 for non-leather soles.

6117.10.60Lower: 27% vs 32.5%

If knitted or crocheted without fixed outer sole

Knitted textile slippers without a distinct leather outer sole are classified in Chapter 61 as other made-up textile articles.

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Import Tips & Compliance

Verify the outer sole material is predominantly leather or composition leather by weight, excluding minor reinforcements, to confirm classification under 6404

Provide lab test reports or material breakdowns proving <50% rubber/plastics and <50% textile+rubber/plastics, with ≥10% rubber/plastics

Avoid misclassification as 6404.20.60 by ensuring value documentation shows ≤$2.50/pair; common pitfall is undervaluation claims triggering audits