Children's Leather Mary Jane Shoes from Canada
Adorable leather strap shoes for girls under 10, with genuine leather uppers and flexible soles. Upper material is leather by greatest surface area rule. Classified in 6405.10.00 as other footwear for youth.
Duty Rate — Canada → United States
20%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Specify age/size on invoices (under 10 years) but note HTS 6405 ignores age for classification
• Test for composition leather vs. genuine to select correct documentation path