Children's Leather-Bottom Textile Mary Janes from Germany
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 — Germany → United States
20%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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