Children's Leather Mary Jane Shoes from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
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