Children's Cotton Mary Jane Shoes from Germany
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 — Germany → United States
12.5%
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
• 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