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Importing Guide — China → USA

Importing Footwear from China: Duties & HTS Codes 2026

Shoes from China face 26–72.5% total US import duty in 2026 — MFN base rates (high by WTO standards), Section 301 surcharges, and the new Section 122 universal tariff all stack. Vietnam and Indonesia offer the same products with no Section 301.

Updated June 2026·5 min read
~37.5%
Athletic sneakers (6404.11)
20% MFN + 7.5% §301 + 10% §122
~72.5%
Rubber boots (6401.92)
37.5% MFN + 25% §301 + 10% §122
~26%
Leather shoes (6403.51)
8.5% MFN + 7.5% §301 + 10% §122
~10%
Shoe uppers (6406.10)
0% MFN, 0% §301 + 10% §122 only

Waterproof rubber boots: HTS 6401.92 / 6401.99 carry 37.5% MFN (legacy protection) + 25% Section 301 List 4A + 10% §122 = ~72.5% total. Vietnam or Bangladesh saves ~35 percentage points on these.

Footwear from China — US Import Duty Table 2026

ProductHTSMFN§301§1222026 TotalNote
Athletic / sports sneakers6404.1120%7.5%10%~37.5%List 3 §301; most common footwear import
Casual sneakers / trainers6404.1912.5%7.5%10%~30%List 3 §301
Leather dress shoes (men's)6403.518.5%7.5%10%~26%List 3 §301
Leather dress shoes (women's)6403.5910%7.5%10%~27.5%List 3 §301
Leather boots (ankle)6403.918.5%7.5%10%~26%List 3 §301
Waterproof rubber boots6401.9237.5%25%10%~72.5%HIGHEST: MFN 37.5% + List 4A 25%
Rubber / plastics other6402.999%7.5%10%~26.5%List 3 §301; clogs, plastic shoes
Flip-flops / thong sandals6402.2012.5%7.5%10%~30%List 3 §301
Slippers / house shoes6405.1010%7.5%10%~27.5%List 3 §301
Shoe uppers (leather)6406.100%0%10%~10%No §301 on uppers; §122 applies

MPF (0.3464%, min $32.71) applies per shipment on top of these rates.

Footwear Origin Comparison — China vs Alternatives

OriginMFN§301§122Total RangeNote
China8.5–37.5%7.5–25%10%26–72.5%Section 301 stacks; rubber boots worst case
Vietnam8.5–37.5%0%10%18.5–47.5%No §301; largest global footwear hub
Indonesia8.5–37.5%0%10%18.5–47.5%No §301; major Nike/Adidas production base
Bangladesh8.5–37.5%0%10%18.5–47.5%No §301; strong leather shoe capacity
Cambodia8.5–37.5%0%10%18.5–47.5%No §301; growing footwear manufacturing
India8.5–37.5%0%10%18.5–47.5%No §301; major leather shoe hub

Frequently Asked Questions

What is the import duty on shoes from China in 2026?

Footwear from China faces a three-layer duty in 2026: MFN base duty (8.5–37.5% depending on HTS code), Section 301 additional duty (7.5% List 3 for most footwear; 25% List 4A for waterproof rubber boots), and Section 122 universal surcharge (10%). Athletic sneakers from China land at approximately 37.5% total. Waterproof rubber boots are the worst case at ~72.5% combined. Footwear from Vietnam and Indonesia avoids Section 301 entirely.

Why is Section 301 on shoes lower than on electronics?

Most footwear from China is covered by Section 301 List 3, which carries a 7.5% additional duty — compared to 25% on Lists 1–2 electronics. Waterproof rubber/plastics boots (HTS 6401.xx) are an exception: they fall under List 4A at 25%. The 7.5% rate was set during the 2019–2020 US-China trade negotiations as a compromise on consumer goods with high MFN rates that would harm US buyers if stacked with 25%.

Which country is cheapest to import shoes from?

Vietnam is the most common alternative and the world's second-largest footwear exporter. Vietnam-origin footwear pays MFN duty only — no Section 301. For athletic sneakers, this means 20% MFN + 10% §122 = ~30% (vs 37.5% from China). Indonesia and Bangladesh are also strong options. Bangladesh historically benefited from 0% GSP on some footwear categories — verify current GSP status with CBP.

Should I import shoe uppers instead of finished shoes to save on duty?

Shoe uppers (HTS 6406.10) carry 0% MFN and no Section 301, making them attractive on paper. However, CBP applies 'substantial transformation' rules strictly to footwear — if the US operation is merely attaching uppers to soles without substantive manufacturing, CBP may reclassify the finished product as China-origin shoes and apply the full footwear tariff. This strategy requires genuine US manufacturing operations to be defensible.

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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