Children's Leather-Bottom Textile Mary Janes from Canada
Dressy mary jane shoes for kids with textile fabric uppers and flexible leather outer soles. Qualifies under HTS 6404.20.40 with leather sole >50% weight, rubber/plastics <50% and at least 10% rubber/plastics present, valued over $2.50/pair. Perfect for school or formal occasions.
Duty Rate — Canada → United States
20%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Classify by actual weight percentages; request supplier certifications for rubber/plastics content
• Include size, age group, and value proofs in entry docs for children's footwear scrutiny
• Watch for CBP challenges on 'kids vs adult' sizing distinctions