Toddler Textile Ballet Flats with Leather Soles from Mexico
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.
Duty Rate — Mexico → United States
25%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• 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