Baby Cotton Mary Jane Shoes from Japan
Classic Mary Jane style shoes for baby girls with cotton textile uppers, elastic strap, and soft rubber soles. Falls under HTS 6405.20.90.70 for infant (stat note 2) footwear with textile uppers, excluding sports or waterproof types. Textile material covers greatest external upper surface area.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Provide lab tests confirming textile >50% external upper area; ignore minor trims per Chapter Note 4(a)
• Include birth-to-24-month sizing charts in docs; mis-sizing leads to adult footwear classification and higher duties
• Avoid 'waterproof' claims unless meeting protective active criteria to prevent reclass to higher subheadings