Children's Leather-Bottom Textile Mary Janes from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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