Importing Footwear from China: Duties & HTS Codes 2026
Shoes from China pay roughly 21–57.5% in total US duty in 2026 — high MFN base rates, the 7.5% Section 301 List 4A rate, and the 12.5% forced-labor tariff that replaced Section 122 on 24 July 2026 all stack. Vietnam and Indonesia offer the same products with no Section 301.
Waterproof rubber boots: HTS 6401.92.90 carries 37.5% MFN (legacy protection) + 7.5% Section 301 List 4A + 12.5% forced-labor tariff = 57.5% total. Bangladesh or Indonesia (47.5%) saves 10 points.
Footwear from China — US Import Duty Table 2026
| Product | HTS | MFN | §301 | Forced-labor | 2026 Total | Note |
|---|---|---|---|---|---|---|
| Athletic / sports sneakers | 6404.11.90 | 20% | 7.5% | 12.5% | 40% | Valued over $12/pair; List 4A |
| Casual sneakers / trainers | 6404.19 | 12.5% | 0–7.5% | 12.5% | 25–32.5% | List 4A or 4B depending on the 8-digit line |
| Leather dress shoes (men's) | 6403.51 | 8.5% | 7.5% | 12.5% | 28.5% | List 4A |
| Leather dress shoes (women's) | 6403.59 | 10% | 7.5% | 12.5% | 30% | List 4A |
| Leather boots (ankle) | 6403.91 | 8.5% | 7.5% | 12.5% | 28.5% | List 4A |
| Waterproof rubber boots | 6401.92.90 | 37.5% | 7.5% | 12.5% | 57.5% | HIGHEST: 37.5% MFN + List 4A 7.5% + 12.5% |
| Rubber / plastics other | 6402.99 | 9% | 0–7.5% | 12.5% | ~21.5–29% | Clogs, plastic shoes; mostly List 4A |
| Flip-flops / thong sandals | 6402.20 | Free | 0% | 12.5% | 12.5% | List 4A |
| Slippers / house shoes | 6405.10 | 10% | 7.5% | 12.5% | 30% | List 4A |
| Shoe uppers (leather) | 6406.10 | 0% | 0–7.5% | 12.5% | 12.5–20% | Uppers: List 4A on most lines + 12.5% |
MPF (0.3464%, min $34.58, max $670.86) applies per formal entry on top of these rates.
Footwear Origin Comparison — China vs Alternatives
| Origin | MFN | §301 | Forced-labor | Total Range | Note |
|---|---|---|---|---|---|
| China | 8.5–37.5% | 0–7.5% | 12.5% | 21–57.5% | List 4A + 12.5% forced-labor |
| Vietnam | 8.5–37.5% | 0% | 12.5% | 21–50% | No China list; 12.5% tier |
| Indonesia | 8.5–37.5% | 0% | 10% | 18.5–47.5% | 10% tier; major Nike/Adidas base |
| Bangladesh | 8.5–37.5% | 0% | 10% | 18.5–47.5% | 10% tier; strong leather shoe capacity |
| Cambodia | 8.5–37.5% | 0% | 10% | 18.5–47.5% | 10% tier; growing footwear capacity |
| India | 8.5–37.5% | 0% | 10% | 18.5–47.5% | 10% tier; major leather shoe hub |
Frequently Asked Questions
What is the import duty on shoes from China in 2026?
Chinese footwear pays three layers in 2026: MFN duty (8.5–37.5% depending on the HTS line), the Section 301 list rate (7.5% on List 4A, which covers most footwear; 0% on lines left on the suspended List 4B), and the 12.5% forced-labor Section 301 tariff in force since 24 July 2026. Athletic sneakers over $12/pair (6404.11.90): 20% + 7.5% + 12.5% = 40%. Rubber boots (6401.92.90): 57.5%.
Why is Section 301 on shoes lower than on many other goods?
Most footwear landed on List 4A, which was cut from 15% to 7.5% in the 2020 Phase One deal, and some lines sit on List 4B, which never took effect. Machinery, components and many industrial goods are on Lists 1–3 at 25%. The 12.5% forced-labor tariff applies to all of them equally, so footwear's advantage is only in the list rate.
Which country is cheapest to import shoes from?
Indonesia, Bangladesh, Cambodia and India are cheapest on duty: no China list rate and only the 10% forced-labor tier. Athletic sneakers pay 20% + 10% = 30% from them, 32.5% from Vietnam (12.5% tier) and 40% from China. Vietnam is still the largest alternative by volume, with the deepest supplier base.
Should I import shoe uppers instead of finished shoes to save on duty?
Shoe uppers (HTS 6406.10) carry low MFN rates — 4.5–10.5% on most lines — but they still pay List 4A 7.5% and the 12.5% forced-labor tariff from China. And CBP applies substantial-transformation rules strictly to footwear: if the US work is only attaching uppers to soles, the finished shoe can still be treated as Chinese origin. Get a binding ruling before building a supply chain on it.
Do I need an importer of record for shoes from China?
Yes. All commercial footwear imports require an Importer of Record (IOR) — the entity responsible for CBP duties, CPSC compliance, and ASTM safety standards. If importing children's footwear, additional CPSC testing for lead content and flammability is required under the Consumer Product Safety Improvement Act (CPSIA). A licensed customs broker handles the entry filing, but the IOR remains legally responsible.
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