HS Code Reference · Chapter 64
HS Codes for Footwear 2026
HTS codes, MFN duty rates, and Section 301 tariffs for shoes, sneakers, boots, sandals, and footwear parts. Waterproof rubber boots face 57.5% combined duty from China.
Footwear HTS Code Lookup Table
| Footwear Type | HTS Code | US MFN | S301 (CN) |
|---|---|---|---|
| Athletic / Sports Sneakers | 6404.11 | 20% | 7.5% |
| Casual Sneakers / Trainers | 6404.19 | 12.5% | 7.5% |
| Leather Dress Shoes (Men) | 6403.51 | 8.5% | 7.5% |
| Leather Dress Shoes (Women) | 6403.59 | 10% | 7.5% |
| Leather Loafers / Slip-ons | 6403.99 | 10% | 7.5% |
| Leather Boots (Ankle) | 6403.91 | 8.5% | 7.5% |
| Leather Boots (Knee-High) | 6403.20 | 6% | 7.5% |
| Rubber / Rain Boots | 6401.92 | 37.5% | 25% |
| Rubber Boots (Ankle-Covering) | 6401.99 | 37.5% | 25% |
| Plastic / EVA Clogs | 6402.99 | 9% | 7.5% |
| Flip-Flops / Thong Sandals | 6402.20 | 12.5% | 7.5% |
| Leather Sandals | 6403.40 | 8.5% | 7.5% |
| Slippers / House Shoes | 6405.10 | 10% | 7.5% |
| Children's Footwear (textile) | 6404.19 | 12.5% | 7.5% |
| Children's Footwear (leather) | 6403.51 | 8.5% | 7.5% |
| Safety / Work Boots (metal toe) | 6403.40 | 8.5% | 7.5% |
| Ballet Flats / Dance Shoes | 6404.19 | 12.5% | 7.5% |
| High Heels (leather sole) | 6406.20 | 3.7% | 0% |
| Shoe Parts — Uppers (leather) | 6406.10 | 0% | 0% |
| Shoe Parts — Uppers (textile) | 6406.10 | 0% | 0% |
| Insoles / Inner Soles | 6406.90 | 7% | 7.5% |
| Shoe Boxes / Packaging | 4819.20 | 0% | 25% |
MFN = Most Favored Nation rate (applies to all WTO members). S301 = Section 301 additional duty on China-origin goods only. Rates based on USITC HTS 2026. Verify at hts.usitc.gov before import.
Warning: Waterproof Rubber Boots (6401.xx)
HTS 6401.92 and 6401.99 carry 37.5% MFN — the highest base rate in Chapter 64 — plus 7.5% Section 301 List 4A and the 12.5% forced-labor tariff for China-origin goods. Combined effective rate: 57.5%. If you're sourcing rain boots or waders from China, shifting to Bangladesh or Indonesia (47.5%) or Vietnam (50%) saves 7.5–10 points of duty.
2026 Update: the forced-labor Section 301 tariff
After the Supreme Court struck down the IEEPA tariffs in February 2026, a presidential 10% Section 122 surcharge applied until it expired on 24 July 2026. The same day a forced-labor Section 301 tariffreplaced it: 12.5% for China and Vietnam, 10% for Indonesia, Cambodia, India and Bangladesh. Example: athletic sneakers from Vietnam: 20% MFN + 12.5% = 32.5%. From China: 20% + 7.5% §301 + 12.5% = 40%. Always calculate with your current effective rate using the calculator below.
Not Sure Which HTS Code Applies?
Describe your footwear — upper material, sole, ankle coverage, purpose — and our AI tool will suggest the correct HTS subheading.
Calculate your footwear landed cost
Profit Intelligence
Instant Landed Cost
PDF · PNG · JPG · max 15MB. Make sure the invoice shows totals clearly.
3/3 free analyses remaining today · No signup required
Chapter 64 — HTS Heading Guide
The correct HTS heading for footwear depends primarily on upper material and sole material. This guide covers the six key headings.
6401Waterproof footwearRubber/plastics upper AND sole. Rain boots, waders. 37.5% MFN — highest in Chapter 64.
6402Other rubber/plastics footwearClogs, flip-flops, plastic shoes. 9–12.5% MFN.
6403Footwear with leather uppersDress shoes, leather boots, leather sandals. 8.5–10% MFN depending on sex/height.
6404Textile upper footwearSneakers, canvas shoes, athletic shoes. 12.5–20% MFN. Most affected by Section 301.
6405Other footwearSlippers, footwear of other materials not elsewhere classified. 10–12.5% MFN.
6406Parts of footwearUppers, outer soles, heels, insoles. Often 0% MFN for uppers; 3.7–7% for soles/other parts.
Footwear Sourcing Alternatives to China
Section 301 only applies to China-origin goods. These alternatives pay MFN only — no Section 301 surcharge.
World's #2 footwear exporter. Major brands (Nike, Adidas) have shifted most production here. MFN only, no S301.
Large athletic and casual footwear capacity. MFN only. ASEAN FTA benefits may apply.
Historically 0% under GSP for eligible categories (check current GSP status). Strong leather shoe capacity.
Growing leather footwear hub. US–India trade negotiations ongoing; check current MFN rate for your HTS heading.
Section 301 Tariffs on Footwear — Which List?
List 3 — 7.5% additional (most footwear)
Most Chapter 64 footwear codes — leather shoes (6403.xx), textile sneakers (6404.xx), rubber/plastics footwear (6402.xx except waterproof), and sandals — fall under List 3. This adds 7.5% on top of the MFN rate for China-origin goods.
List 4A — 7.5% additional (waterproof)
Waterproof footwear under 6401.xx (rubber/plastics boots, rain boots, waders) falls under Section 301 List 4A at 7.5%. With the 37.5% MFN rate and the 12.5% forced-labor tariff, these face a 57.5% effective duty rate from China — the highest in Chapter 64.
Section 301 tariff lists are defined by USTR and can change. Always verify the current list at ustr.gov or use our Tariff Calculator for real-time duty rates.
Footwear Import Duty — FAQs
Footwear Import Guides by Country
Importing Footwear from China
§301 rates, sourcing tips, top factories
Importing Footwear from Vietnam
MFN only — no §301, top alternative
Vietnam Tariff Guide
Full duty rate overview for Vietnam
China Tariff Guide 2026
§301, forced-labor tariff, ADD/CVD explained
Clothing HS Codes
Chapter 61–62 rates & §301
Tariff Calculator
Any HS code, any country
Calculate Your Actual Footwear Landed Cost
HS code lookup is step one. Our Tariff Calculator adds Section 301, the forced-labor tariff, MPF, HMF, and insurance to give you the full landed cost before you place your order.