Infant Leather Sandals from Mexico
Soft leather sandals designed specifically for infants under 24 months, featuring open-toe design and adjustable straps for easy wear. Classified under HTS 6405.90.90.30 as 'other footwear' for infants per statistical note 2, with leather uppers but not covering the ankle. The outer sole is primarily rubber, making it suitable for casual baby wear.
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
• Verify infant size compliance with statistical note 2 (typically under 24 months or small sizes); ensure accurate upper material declaration per Chapter Note 4(a)
• Common pitfall: misclassifying as adult sizes leading to audits