Children's Cotton Mary Jane Shoes from Canada
Flat dress shoes for girls with cotton textile uppers, strap closure, and flexible rubber soles. HTS 6405.20.90.80 applies to other non-sports children's footwear with textile uppers dominating the visible surface.
Duty Rate — Canada → United States
22.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Classify by age/size for youth footwear; ensure under 24/pair valuation for potential rate differences
• Include flammability test certifications for children's textiles per FFPA standards