HTS codes
HS code for shoes: chapter 64 lines and duty rates
Independent site, not a government agency or a customs broker. General information, not legal advice or customs advice.
Pick a footwear line, the country it was made in and the value of the shipment: every duty that stacks on it, customs fees and the cost per pair.
What will this footwear cost to import?
Landed cost
$12,947
6404.19.90: duties $2,900, 29% of value, $13 per unit before rounding
| Ordinary duty (9%) Column 1 General | $900 |
| Section 301, 60 economies (12.5%) Heading 9903.05.31 | $1,250 |
| Section 301 on China, List 4A (7.5%) U.S. note 20. USTR exclusions are not applied here | $750 |
| Merchandise processing fee 0.3464% of value, min $34.58, max $670.86 | $35 |
| Harbor maintenance fee 0.125% of value, ocean cargo at covered ports | $13 |
USTR exclusions under headings 9903.88.69 and .70 run through November 9, 2026, and are not applied here. If yours covers your goods, this list duty does not apply until that date.
Rates of 2026 HTS Revision 22, read on 2026-11-02. Antidumping and countervailing duties, state taxes and USTR exclusions are not included. Estimate, not a customs ruling. Everything you enter stays in this browser: nothing is sent or stored.
Shoes sit in chapter 64 of the Harmonized Tariff Schedule, and the four-digit heading depends on two materials: the outer sole and the upper. Rubber or plastic uppers on rubber or plastic soles take heading 6402, leather uppers take 6403, and textile uppers on rubber or plastic soles take 6404. Below that, lines split by use, by who the shoe is for and by value per pair, and those splits move the rate a lot. Men’s leather shoes on line 6403.99.60 pay 8.5%, a textile shoe over $12 a pair on 6404.19.90 pays 9%, and a plastic shoe on 6402.99.90 pays 20%. Chapter 64 holds 147 lines in 2026 HTS Revision 22, of which 91 carry a China duty. The calculator stacks the layers for your own shipment, and the table lower down prices the same goods from seven origins.
Shoes: the same goods from other countries
| Origin | Duty | Share of value | Layers |
|---|---|---|---|
| Any other country | $900 | 9% | Ordinary duty |
| European Union | $1,000 | 10% | Ordinary duty + Section 301, 60 economies |
| Taiwan | $1,000 | 10% | Ordinary duty + Section 301, 60 economies |
| Japan | $1,250 | 12.5% | Ordinary duty + Section 301, 60 economies |
| South Korea | $1,250 | 12.5% | Ordinary duty + Section 301, 60 economies |
| Mexico | $1,900 | 19% | Ordinary duty + Section 301, 60 economies |
| India | $1,900 | 19% | Ordinary duty + Section 301, 60 economies |
| United Kingdom | $1,900 | 19% | Ordinary duty + Section 301, 60 economies |
| Canada | $1,900 | 19% | Ordinary duty + Section 301, 60 economies |
| Vietnam | $2,150 | 21.5% | Ordinary duty + Section 301, 60 economies |
| Thailand | $2,150 | 21.5% | Ordinary duty + Section 301, 60 economies |
| China | $2,900 | 29% | Ordinary duty + Section 301, 60 economies + Section 301 on China, List 4A |
| Brazil | $4,650 | 46.5% | Ordinary duty + Section 301, 60 economies + Section 301, Brazil |
Without a trade agreement claim or USTR exclusion, and before fees. Everything you enter stays in this browser: nothing is sent or stored.
Rates read by Radif Partners · Editorial policy · Method and sources
Three questions that place a shoe
First, what is the outer sole, the part touching the ground? Second, what covers most of the outside of the foot? Third, is the shoe covered by a use rule, such as sports footwear, slippers or protective footwear? Answer those on a sample in your hand, not from a catalog photo, then read the lines under the heading in the HTS code lookup. A broker or a binding ruling from US Customs and Border Protection settles a close call before you ship.
What China pays on top
Most footwear lines sit on List 4A at +7.5%, and some are left out of the lists altogether: 6403.99.75, valued at no more than $2.50 a pair, shows none. Then comes the country duty of 12.5%. On $10,000 of the textile line above, China comes to $2,900 (29%), against $1,900 (19%) from India.
| Origin | Duty on $10,000 | Share of value |
|---|---|---|
| China | $2,900 | 29% |
| Vietnam | $2,150 | 21.5% |
| Mexico | $1,900 | 19% |
| India | $1,900 | 19% |
| European Union | $1,000 | 10% |
| Japan | $1,250 | 12.5% |
| Any other country | $900 | 9% |
Common footwear lines
| HTS code | Line | General | China, Section 301 |
|---|---|---|---|
| 6402.91.42 | Other: Protective active footwear (except footwear with waterproof molded bottoms, including bottoms comprising an outer | 20% | None |
| 6402.99.90 | Other: Valued over $12/pair | 20% | List 4A: +7.5% |
| 6403.99.60 | Other: For men, youths and boys | 8.5% | List 4A: +7.5% |
| 6403.99.90 | For other persons: Valued over $2.50/pair | 10% | List 4A: +7.5% |
| 6404.11.20 | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: Having uppers of which over 50 | 10.5% | List 4A: +7.5% |
| 6404.19.90 | Other: Valued over $12/pair | 9% | List 4A: +7.5% |
| 6404.20.40 | Not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or | 10% | List 4A: +7.5% |