Importing Footwear from Vietnam: Duties & HTS Codes 2026
Vietnam is the world's second-largest footwear exporter and the #1 US shoe import origin by value. Vietnam-origin shoes pay MFN + the 12.5% forced-labor tariff — no China Section 301. That's up to 7.5 percentage points cheaper than China on most footwear.
No Section 301 on Vietnam-origin goods. Section 301 is a China-specific tariff measure. As long as your footwear genuinely originates in Vietnam (substantial transformation), CBP applies MFN only.
Vietnam Footwear — US Import Duty Table 2026
| Product | HTS | MFN | §301 | Forced-labor | 2026 Total | Note |
|---|---|---|---|---|---|---|
| Athletic / sports sneakers | 6404.11 | 20% | 0% | 12.5% | 32.5% | No §301; 7.5pp below China; #1 Nike/Adidas source |
| Casual sneakers / trainers | 6404.19 | 12.5% | 0% | 12.5% | 25% | No §301; saves 7.5% vs China |
| Leather dress shoes (men's) | 6403.51 | 8.5% | 0% | 12.5% | 21% | No §301; saves 7.5% vs China |
| Leather dress shoes (women's) | 6403.59 | 10% | 0% | 12.5% | 22.5% | No §301; saves 7.5% vs China |
| Leather boots (ankle) | 6403.91 | 8.5% | 0% | 12.5% | 21% | No §301; saves 7.5% vs China |
| Waterproof rubber boots | 6401.92 | 37.5% | 0% | 12.5% | 50% | No §301; saves 7.5pp vs China (57.5%) |
| Rubber / plastics other | 6402.99 | 9% | 0% | 12.5% | ~21.5% | No §301; clogs, plastic shoes |
| Flip-flops / thong sandals | 6402.20 | Free | 0% | 12.5% | 12.5% | Same as China: List 4B there is suspended |
| Slippers / house shoes | 6405.10 | 10% | 0% | 12.5% | 22.5% | No §301; saves 7.5% vs China |
MPF (0.3464%, min $34.58, max $670.86) applies per formal entry. The §301 column is China's list tariffs, which Vietnam doesn't pay; the 12.5% is the forced-labor Section 301 tariff.
Frequently Asked Questions
What is the import duty on shoes from Vietnam?
Vietnamese footwear pays the US MFN duty (8.5–37.5% depending on the HTS line) plus the 12.5% forced-labor Section 301 tariff that replaced the Section 122 surcharge on 24 July 2026. There is no China Section 301 list rate. Athletic sneakers pay about 32.5% (20% + 12.5%) against 40% from China; waterproof rubber boots 50% against 57.5%.
Why do major shoe brands manufacture in Vietnam?
Nike, Adidas, Puma and New Balance source 40–55% of their footwear from Vietnam because of (1) no China Section 301 list rate, (2) competitive labour costs, (3) a deep supplier base built since the early 2000s, and (4) FTAs with the EU (EVFTA) and others for brands selling globally. Note that since July 2026 Indonesia, Cambodia and India pay a 10% forced-labor tariff against Vietnam's 12.5%.
Does Vietnam have a free trade agreement with the US on footwear?
No. There is no US-Vietnam FTA — the Trans-Pacific Partnership was never ratified by the US — so Vietnamese footwear pays full MFN plus the 12.5% forced-labor tariff. The advantage over China is what Vietnam does not pay: the 7.5% Section 301 List 4A rate on most footwear.
How do I verify that footwear qualifies for Vietnam origin?
For customs purposes, substantial transformation determines origin. Footwear is substantially transformed in Vietnam if the upper and sole are both manufactured there — or if sufficient processing occurs to change the HTS tariff classification at the heading level (4-digit). CBP has challenged Vietnam-origin claims on goods merely assembled in Vietnam from Chinese components. Ensure your supplier's factory performs meaningful manufacturing operations in Vietnam, not just final assembly.
What documentation do I need to import shoes from Vietnam?
You need: (1) commercial invoice in English showing product description, HTS code, unit price, and total value; (2) packing list; (3) bill of lading or airway bill; (4) country of origin declaration on the invoice or separate certificate; (5) for children's footwear, CPSC testing certificates for lead content and flammability under CPSIA. If you are importing under a bond, your customs broker handles CBP Form 7501 entry summary.
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