Why does the rate differ by country for the same HTS code?

The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.

Is this the rate I will actually pay?

It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.

HTS 6401

Heading 6401 covers waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 6401.10.00.00, the first line under this heading. Its Column 1 rate is 37.5%; other lines under 6401 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 57.50% and Italy carries 37.50%.

Chapter 64 · Verified 2026-08-31
HTS 2026HTSRev17

10 statistical lines under this heading · 4 distinct Column 1 rates · highest ad valorem total 57.50% from China · lowest 37.50% from Italy

Origin	Ad valorem layers	Layers	Reported under
China CHN	57.50%	mfn + s301 + s301	9903.88.15 9903.05.31
Vietnam VNM	50.00%	mfn + s301	9903.05.84
Thailand THA	50.00%	mfn + s301	9903.05.77
Brazil BRA	50.00%	mfn + s301	9903.05.27
Mexico MEX	47.50%	mfn + s301	9903.05.55
Canada CAN	47.50%	mfn + s301	9903.05.29
India IND	47.50%	mfn + s301	9903.05.44
United Kingdom GBR	47.50%	mfn + s301	9903.05.81
Germany DEU	37.50%	mfn + s301	9903.05.38
Japan JPN	37.50%	mfn + s301	9903.05.48
South Korea KOR	37.50%	mfn + s301	9903.05.70
Italy ITA	37.50%	mfn + s301	9903.05.38

Table 1Rate by country of origin for 6401.10.00.00, resolved 2026-08-31. The first statistical line under 6401; other lines may carry different Column 1 rates.

Code	Description	Column 1	Special	Units
6401.10.00.00	Footwear incorporating a protective metal toe-cap	37.5%	Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)	prs.
6401.92.30.00	Ski-boots and snowboard boots	Free	—	prs.
6401.92.60.00	Having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined	4.6%	Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)	prs.
6401.92.90.30	Work footwear	inherited	—	prs.
6401.92.90.60	Other	inherited	—	prs.
6401.99.10.00	Covering the knee	37.5%	Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)	prs.
6401.99.30.00	Designed for use without closures	25%	Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)	prs.
6401.99.60.00	Other	37.5%	Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)	prs.
6401.99.80.00	Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper)	Free	—	prs.
6401.99.90.00	Other	37.5%	Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)	prs.

Table 2Statistical suffixes under 6401. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.

Programme	Rate as published	Contribution	Reported under	In force from
Column 1 General (MFN)	37.5%	37.50%	—	not established
Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.
Section 301	The duty provided in the applicable subheading + 7.5%	7.50%	9903.88.15	2019-09-01
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so. Source: USTR, Notice of Modification of Section 301 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 4A) (84 FR 43304), published 2019-08-20. Verified 2026-08-31.
Section 301	The duty provided in the applicable subheading + 12.5%	12.50%	9903.05.31	2026-07-24
Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31.

Table 3Duty stack for 6401.10.00.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 6401?: Heading 6401 covers waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 6401.10.00.00, the first line under this heading. Its Column 1 rate is 37.5%; other lines under 6401 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 57.50% and Italy carries 37.50%.
Why does the rate differ by country for the same HTS code?: The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
Is this the rate I will actually pay?: It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.