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HTS 6406Parts 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

Rate lines33

DescriptionCalculate
6406.10Uppers and parts thereof, other than stiffeners
Formed uppers
Of leather or composition leather
6406.10.05.00For men, youths and boysGeneral 8.5% · Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) · Column 2 20% · prs.
6406.10.10.00For other personsGeneral 10% · Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) · Column 2 20% · prs.
Of textile materials
6406.10.20Of 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 leatherGeneral 10.5% · Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S, SG) · Column 2 20%
6406.10.20.31For menGeneral 10.5% · Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S, SG) · Column 2 20% · prs.
6406.10.20.61OtherGeneral 10.5% · Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S, SG) · Column 2 20% · prs.
Other
6406.10.25.00Valued not over $3/pairGeneral 33.6% · Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) · Column 2 84% · prs.
6406.10.30.00Valued over $3 but not over $6.50/pairGeneral 63¢/pr. + 26.2% · Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) · Column 2 $1.58/pr. + 66% · prs.
6406.10.35.00Valued over $6.50 but not over $12/pairGeneral 62¢/pr. + 13.7% · Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) · Column 2 $1.58/pr. + 35% · prs.
6406.10.40.00Valued over $12/pairGeneral 7.5% · Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) · Column 2 35% · prs.
Other
6406.10.45.00Of 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 weatherGeneral 6% · Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) · Column 2 35% · prs.
6406.10.50.00OtherGeneral 26.2% · Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) · Column 2 66% · prs.
Other
6406.10.60.00Of rubber or plasticsGeneral Free · Column 2 80% · prs.
6406.10.65.00Of leatherGeneral Free · Column 2 15% · prs.
6406.10.70.00Of 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 leatherGeneral Free · Column 2 35% · prs.
Other
Of cotton
6406.10.72.00Uppers 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 materialsGeneral 11.2% · Special Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 62.9% · prs.
6406.10.77.00Other (369)General 11.2% · Special Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) · Column 2 62.9% · prs., kg
Other
6406.10.85.00Uppers 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 materialsGeneral 4.5% · Special Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 78.5% · prs.
6406.10.90OtherGeneral 4.5% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 78.5%
Of textile materials other than cottonGeneral 4.5% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 78.5%
6406.10.90.20Of wool or fine animal hair (469)General 4.5% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 78.5% · prs., kg
6406.10.90.40Of man-made fibers (669)General 4.5% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 78.5% · prs., kg
6406.10.90.60Other (899)General 4.5% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 78.5% · prs., kg
6406.10.90.90OtherGeneral 4.5% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 78.5% · prs., kg
6406.20.00.00Outer soles and heels, of rubber or plasticsGeneral 2.7% · Special Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 80% · prs., kg
6406.90Other
6406.90.10.00Of woodGeneral 2.6% · Special Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 33 1/3% · kg
Of other materials
6406.90.15Of textile materialsGeneral 14.9% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 72%
Of man-made fibersGeneral 14.9% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 72%
Leg-warmersGeneral 14.9% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 72%
6406.90.15.05Containing 23 percent or more by weight of wool or fine animal hair (459)General 14.9% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 72% · doz., kg
6406.90.15.10Other (659)General 14.9% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 72% · doz., kg
6406.90.15.40Other (659)General 14.9% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 72% · doz., kg
OtherGeneral 14.9% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 72%
Leg-warmersGeneral 14.9% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 72%
6406.90.15.50Of cotton (359)General 14.9% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 72% · doz., kg
6406.90.15.60Of wool or fine animal hair (459)General 14.9% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 72% · doz., kg
6406.90.15.70Other (859)General 14.9% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 72% · doz., kg
6406.90.15.80OtherGeneral 14.9% · Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 72% · doz., kg
6406.90.30Of rubber or plasticsGeneral 5.3% · Special Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 80%
6406.90.30.30BottomsGeneral 5.3% · Special Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 80% · doz., kg
6406.90.30.60OtherGeneral 5.3% · Special Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 80% · doz., kg
6406.90.60.00Of leatherGeneral Free · Column 2 15% · kg
6406.90.90.00OtherGeneral Free · Column 2 45% · kg
2026 HTS Revision 21 (October 9, 2026)

Duty by country of origin

Rate lineChina37.57% of importsVietnam15.67% of importsDominican Republic9.22% of importsMexico8.3% of importsGuatemala7.7% of importsTaiwan3.9% of importsSouth Korea3.87% of importsCanada2.7% of importsThailand2.18% of importsGermany1.44% of imports
6406.10.05.00For men, youths and boys28.5%9903.05.319903.88.1521%9903.05.84From 8.5%Depends on product facts18.5%9903.05.55From 8.5%Depends on product facts10%9903.05.7612.5%9903.05.7118.5%9903.05.2921%9903.05.7710%9903.05.39
6406.10.10.00For other persons22.5%9903.05.3122.5%9903.05.84From 10%Depends on product facts20%9903.05.55From 10%Depends on product facts10%12.5%9903.05.7120%9903.05.2922.5%9903.05.7710%
6406.10.20.31For men30.5%9903.05.319903.88.1523%9903.05.84From 10.5%Depends on product facts20.5%9903.05.55From 10.5%Depends on product facts10.5%12.5%9903.05.7120.5%9903.05.2923%9903.05.7710.5%
6406.10.20.61Other30.5%9903.05.319903.88.1523%9903.05.84From 10.5%Depends on product facts20.5%9903.05.55From 10.5%Depends on product facts10.5%12.5%9903.05.7120.5%9903.05.2923%9903.05.7710.5%
6406.10.25.00Valued not over $3/pair53.6%9903.05.319903.88.1546.1%9903.05.84From 33.6%Depends on product facts43.6%9903.05.55From 33.6%Depends on product facts33.6%33.6%43.6%9903.05.2946.1%9903.05.7733.6%
6406.10.30.00Valued over $3 but not over $6.50/pairFrom 20%9903.05.319903.88.15Plus 63¢/pr. + 26.2%From 12.5%9903.05.84Plus 63¢/pr. + 26.2%63¢/pr. + 26.2%Depends on product factsFrom 10%9903.05.55Plus 63¢/pr. + 26.2%63¢/pr. + 26.2%Depends on product factsVaries63¢/pr. + 26.2%Depends on product factsVaries63¢/pr. + 26.2%Depends on product factsFrom 10%9903.05.29Plus 63¢/pr. + 26.2%From 12.5%9903.05.77Plus 63¢/pr. + 26.2%Varies63¢/pr. + 26.2%Depends on product facts
6406.10.35.00Valued over $6.50 but not over $12/pairFrom 20%9903.05.319903.88.15Plus 62¢/pr. + 13.7%From 12.5%9903.05.84Plus 62¢/pr. + 13.7%62¢/pr. + 13.7%Depends on product factsFrom 10%9903.05.55Plus 62¢/pr. + 13.7%62¢/pr. + 13.7%Depends on product factsVaries62¢/pr. + 13.7%Depends on product factsVaries62¢/pr. + 13.7%Depends on product factsFrom 10%9903.05.29Plus 62¢/pr. + 13.7%From 12.5%9903.05.77Plus 62¢/pr. + 13.7%Varies62¢/pr. + 13.7%Depends on product facts
6406.10.40.00Valued over $12/pair27.5%9903.05.319903.88.1520%9903.05.84From 7.5%Depends on product facts17.5%9903.05.55From 7.5%Depends on product facts10%9903.05.7612.5%9903.05.7117.5%9903.05.2920%9903.05.7710%9903.05.39
6406.10.45.00Of 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 weather26%9903.05.319903.88.1518.5%9903.05.84From 6%Depends on product facts16%9903.05.55From 6%Depends on product facts10%9903.05.7612.5%9903.05.7116%9903.05.2918.5%9903.05.7710%9903.05.39
6406.10.50.00Other46.2%9903.05.319903.88.1538.7%9903.05.84From 26.2%Depends on product facts36.2%9903.05.55From 26.2%Depends on product facts26.2%26.2%36.2%9903.05.2938.7%9903.05.7726.2%
6406.10.60.00Of rubber or plastics20%9903.05.319903.88.1512.5%9903.05.84VariesDepends on product facts10%9903.05.55VariesDepends on product facts10%9903.05.7612.5%9903.05.7110%9903.05.2912.5%9903.05.7710%9903.05.39
6406.10.65.00Of leather20%9903.05.319903.88.1512.5%9903.05.84VariesDepends on product facts10%9903.05.55VariesDepends on product facts10%9903.05.7612.5%9903.05.7110%9903.05.2912.5%9903.05.7710%9903.05.39
6406.10.70.00Of 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 leather20%9903.05.319903.88.1512.5%9903.05.84VariesDepends on product facts10%9903.05.55VariesDepends on product facts10%9903.05.7612.5%9903.05.7110%9903.05.2912.5%9903.05.7710%9903.05.39
6406.10.72.00Uppers 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 materials31.2%9903.05.319903.88.1523.7%9903.05.84From 11.2%Depends on product facts21.2%9903.05.55From 11.2%Depends on product facts11.2%12.5%9903.05.7121.2%9903.05.2923.7%9903.05.7711.2%
6406.10.77.00Other (369)31.2%9903.05.319903.88.1523.7%9903.05.84From 11.2%Depends on product facts21.2%9903.05.55From 11.2%Depends on product facts11.2%12.5%9903.05.7121.2%9903.05.2923.7%9903.05.7711.2%
6406.10.85.00Uppers 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 materials24.5%9903.05.319903.88.1517%9903.05.84From 4.5%Depends on product facts14.5%9903.05.55From 4.5%Depends on product facts10%9903.05.7612.5%9903.05.7114.5%9903.05.2917%9903.05.7710%9903.05.39
6406.10.90.20Of wool or fine animal hair (469)24.5%9903.05.319903.88.1517%9903.05.84From 4.5%Depends on product facts14.5%9903.05.55From 4.5%Depends on product facts10%9903.05.7612.5%9903.05.7114.5%9903.05.2917%9903.05.7710%9903.05.39
6406.10.90.40Of man-made fibers (669)24.5%9903.05.319903.88.1517%9903.05.84From 4.5%Depends on product facts14.5%9903.05.55From 4.5%Depends on product facts10%9903.05.7612.5%9903.05.7114.5%9903.05.2917%9903.05.7710%9903.05.39
6406.10.90.60Other (899)24.5%9903.05.319903.88.1517%9903.05.84From 4.5%Depends on product facts14.5%9903.05.55From 4.5%Depends on product facts10%9903.05.7612.5%9903.05.7114.5%9903.05.2917%9903.05.7710%9903.05.39
6406.10.90.90Other24.5%9903.05.319903.88.1517%9903.05.84From 4.5%Depends on product facts14.5%9903.05.55From 4.5%Depends on product facts10%9903.05.7612.5%9903.05.7114.5%9903.05.2917%9903.05.7710%9903.05.39
6406.20.00.00Outer soles and heels, of rubber or plastics22.7%9903.05.319903.88.1515.2%9903.05.84From 2.7%Depends on product facts12.7%9903.05.55From 2.7%Depends on product facts10%9903.05.7612.5%9903.05.7112.7%9903.05.2915.2%9903.05.7710%9903.05.39
6406.90.10.00Of wood22.6%9903.05.319903.88.1515.1%9903.05.84From 2.6%Depends on product facts12.6%9903.05.55From 2.6%Depends on product facts10%9903.05.7612.5%9903.05.7112.6%9903.05.2915.1%9903.05.7710%9903.05.39
6406.90.15.05Containing 23 percent or more by weight of wool or fine animal hair (459)34.9%9903.05.319903.88.1527.4%9903.05.84From 14.9%Depends on product facts24.9%9903.05.55From 14.9%Depends on product facts14.9%14.9%24.9%9903.05.2927.4%9903.05.7714.9%
6406.90.15.10Other (659)34.9%9903.05.319903.88.1527.4%9903.05.84From 14.9%Depends on product facts24.9%9903.05.55From 14.9%Depends on product facts14.9%14.9%24.9%9903.05.2927.4%9903.05.7714.9%
6406.90.15.40Other (659)34.9%9903.05.319903.88.1527.4%9903.05.84From 14.9%Depends on product facts24.9%9903.05.55From 14.9%Depends on product facts14.9%14.9%24.9%9903.05.2927.4%9903.05.7714.9%
6406.90.15.50Of cotton (359)34.9%9903.05.319903.88.1527.4%9903.05.84From 14.9%Depends on product facts24.9%9903.05.55From 14.9%Depends on product facts14.9%14.9%24.9%9903.05.2927.4%9903.05.7714.9%
6406.90.15.60Of wool or fine animal hair (459)34.9%9903.05.319903.88.1527.4%9903.05.84From 14.9%Depends on product facts24.9%9903.05.55From 14.9%Depends on product facts14.9%14.9%24.9%9903.05.2927.4%9903.05.7714.9%
6406.90.15.70Other (859)34.9%9903.05.319903.88.1527.4%9903.05.84From 14.9%Depends on product facts24.9%9903.05.55From 14.9%Depends on product facts14.9%14.9%24.9%9903.05.2927.4%9903.05.7714.9%
6406.90.15.80Other34.9%9903.05.319903.88.1527.4%9903.05.84From 14.9%Depends on product facts24.9%9903.05.55From 14.9%Depends on product facts14.9%14.9%24.9%9903.05.2927.4%9903.05.7714.9%
6406.90.30.30Bottoms17.8%9903.05.3117.8%9903.05.84From 5.3%Depends on product facts15.3%9903.05.55From 5.3%Depends on product facts10%9903.05.7612.5%9903.05.7115.3%9903.05.2917.8%9903.05.7710%9903.05.39
6406.90.30.60Other17.8%9903.05.3117.8%9903.05.84From 5.3%Depends on product facts15.3%9903.05.55From 5.3%Depends on product facts10%9903.05.7612.5%9903.05.7115.3%9903.05.2917.8%9903.05.7710%9903.05.39
6406.90.60.00Of leather20%9903.05.319903.88.1512.5%9903.05.84VariesDepends on product facts10%9903.05.55VariesDepends on product facts10%9903.05.7612.5%9903.05.7110%9903.05.2912.5%9903.05.7710%9903.05.39
6406.90.90.00Other20%9903.05.319903.88.1512.5%9903.05.84VariesDepends on product facts10%9903.05.55VariesDepends on product facts10%9903.05.7612.5%9903.05.7110%9903.05.2912.5%9903.05.7710%9903.05.39
Total duty on a $10,000 ocean shipment entered 2026-10-13, before customs fees. Origins are the leading sources of US imports under this heading in 2025 (US Census Bureau).