Toddler Textile Ballet Flats with Leather Soles

Budget-friendly toddler ballet-style flats with soft textile fabric uppers and flexible leather outer soles, designed for casual wear. Classified under HTS 6404.20.20 due to value not exceeding $2.50/pair, leather-dominant soles (not over 50% rubber/plastics), textile uppers, and minor rubber/plastic content meeting the 10% threshold.

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

This product may fall under a more specific subheading:

Alternative Classifications

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

6403.99.60Lower: 26% vs 32.5%

If outer sole primarily rubber or plastics

Note 4(b) bases sole material on ground contact; rubber/plastic soles with textile uppers go to 6403 for leather-upper exclusion.

6404.20.60Higher: 55% vs 32.5%

If valued over $2.50 but ≤$12/pair

Same material composition but value threshold determines subheading within 6404.20.

6405Lower: 22.5% vs 32.5%

If for adult sizes with rubber/plastic soles

If not suitable for children/youth and sole is rubber/plastic, classifies under 6405 for other textile upper footwear.

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Import Tips & Compliance

Document fiber content of textile uppers accurately for CBP review, as uppers are determined by greatest external surface area

Include invoices proving per-pair value ≤$2.50; bulk shipments often require pair-count verification to avoid reclassification

Test for rubber/plastic weight percentage; exceeding limits shifts to higher-value subheadings or different headings