Baby Denim Casual Shoes from Mexico
Sturdy denim fabric shoes for baby boys and girls, textile uppers with rubber toe caps for durability. Classed in 6405.20.90.70 as other infant footwear; denim counts as textile, not leather.
Duty Rate — Mexico → United States
22.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Provide material specs showing denim textile > other materials on upper exterior
• Infant stat note 2 requires proof like sole length <12.5cm or age label
• Avoid set sales with socks to prevent composite goods classification