Tariff Watch33 statistical lines under this heading · 13 distinct Column 1 rates · highest ad valorem total 28.50% from China · lowest 10.00% from Italy
| Origin | Ad valorem layers | Layers | Reported under |
|---|---|---|---|
| China CHN | 28.50% | mfn + s301 + s301 | 9903.88.15 9903.05.31 |
| Vietnam VNM | 21.00% | mfn + s301 | 9903.05.84 |
| Thailand THA | 21.00% | mfn + s301 | 9903.05.77 |
| Brazil BRA | 21.00% | mfn + s301 | 9903.05.27 |
| Mexico MEX | 18.50% | mfn + s301 | 9903.05.55 |
| Canada CAN | 18.50% | mfn + s301 | 9903.05.29 |
| India IND | 18.50% | mfn + s301 | 9903.05.44 |
| United Kingdom GBR | 18.50% | mfn + s301 | 9903.05.81 |
| Japan JPN | 12.50% | s301 | 9903.05.49 |
| South Korea KOR | 12.50% | s301 | 9903.05.71 |
| Germany DEU | 10.00% | s301 | 9903.05.39 |
| Italy ITA | 10.00% | s301 | 9903.05.39 |
| Code | Description | Column 1 | Special | Units |
|---|---|---|---|---|
| 6406.10.05.00 | For men, youths and boys | 8.5% | prs. | |
| 6406.10.10.00 | For other persons | 10% | prs. | |
| 6406.10.20.31 | For men | inherited | prs. | |
| 6406.10.20.61 | Other | inherited | prs. | |
| 6406.10.25.00 | Valued not over $3/pair | 33.6% | prs. | |
| 6406.10.30.00 | Valued over $3 but not over $6.50/pair | 63¢/pr. + 26.2% | prs. | |
| 6406.10.35.00 | Valued over $6.50 but not over $12/pair | 62¢/pr. + 13.7% | prs. | |
| 6406.10.40.00 | Valued over $12/pair | 7.5% | prs. | |
| 6406.10.45.00 | 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 and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather | 6% | prs. | |
| 6406.10.50.00 | Other | 26.2% | prs. | |
| 6406.10.60.00 | Of rubber or plastics | Free | prs. | |
| 6406.10.65.00 | Of leather | Free | prs. | |
| 6406.10.70.00 | Of textile materials of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather | Free | prs. | |
| 6406.10.72.00 | Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materials | 11.2% | prs. | |
| 6406.10.77.00 | Other (369) | 11.2% | prs., kg | |
| 6406.10.85.00 | Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materials | 4.5% | prs. | |
| 6406.10.90.20 | Of wool or fine animal hair (469) | inherited | prs., kg | |
| 6406.10.90.40 | Of man-made fibers (669) | inherited | prs., kg | |
| 6406.10.90.60 | Other (899) | inherited | prs., kg | |
| 6406.10.90.90 | Other | inherited | prs., kg | |
| 6406.20.00.00 | Outer soles and heels, of rubber or plastics | 2.7% | prs., kg | |
| 6406.90.10.00 | Of wood | 2.6% | kg | |
| 6406.90.15.05 | Containing 23 percent or more by weight of wool or fine animal hair (459) | inherited | doz., kg | |
| 6406.90.15.10 | Other (659) | inherited | doz., kg | |
| 6406.90.15.40 | Other (659) | inherited | doz., kg | |
| 6406.90.15.50 | Of cotton (359) | inherited | doz., kg | |
| 6406.90.15.60 | Of wool or fine animal hair (459) | inherited | doz., kg | |
| 6406.90.15.70 | Other (859) | inherited | doz., kg | |
| 6406.90.15.80 | Other | inherited | doz., kg | |
| 6406.90.30.30 | Bottoms | inherited | doz., kg | |
| 6406.90.30.60 | Other | inherited | doz., kg | |
| 6406.90.60.00 | Of leather | Free | kg | |
| 6406.90.90.00 | Other | Free | kg |
| Programme | Rate as published | Contribution | Reported under | In force from |
|---|---|---|---|---|
| Column 1 General (MFN) | 8.5% | 8.50% | — | 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. | ||||
Common questions
- What is the duty rate for HTS 6406?
- Heading 6406 covers parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 6406.10.05.00, the first line under this heading. Its Column 1 rate is 8.5%; other lines under 6406 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 28.50% and Italy carries 10.00%.
- 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.