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Importing Guide — Vietnam → USA

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 base duty + 10% §122 — no Section 301. That's 7.5–25 percentage points cheaper than China depending on the product.

Updated June 2026·5 min read
0%
Section 301 surcharge
China-specific only; Vietnam exempt
~30%
Athletic sneakers
20% MFN + 10% §122
−7.5%
vs China sneakers
Saves §301 List 3 surcharge
−25%
Rubber boots savings
vs China: 47.5% vs 72.5%

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

ProductHTSMFN§301§1222026 TotalNote
Athletic / sports sneakers6404.1120%0%10%~30%No §301; Vietnam is #1 Nike/Adidas source
Casual sneakers / trainers6404.1912.5%0%10%~22.5%No §301; saves 7.5% vs China
Leather dress shoes (men's)6403.518.5%0%10%~18.5%No §301; saves 7.5% vs China
Leather dress shoes (women's)6403.5910%0%10%~20%No §301; saves 7.5% vs China
Leather boots (ankle)6403.918.5%0%10%~18.5%No §301; saves 7.5% vs China
Waterproof rubber boots6401.9237.5%0%10%~47.5%No §301; saves 25% vs China (72.5%)
Rubber / plastics other6402.999%0%10%~19%No §301; clogs, plastic shoes
Flip-flops / thong sandals6402.2012.5%0%10%~22.5%No §301; saves 7.5% vs China
Slippers / house shoes6405.1010%0%10%~20%No §301; saves 7.5% vs China

MPF (0.3464%, min $32.71) applies per shipment. All §301 values shown as 0% — Vietnam is not subject to Section 301 tariffs.

Frequently Asked Questions

What is the import duty on shoes from Vietnam?

Footwear from Vietnam pays the US MFN base duty (8.5–37.5% depending on HTS subheading) plus the 2026 Section 122 universal surcharge of 10%. There is no Section 301 surcharge — that applies to China only. Athletic sneakers from Vietnam face approximately 30% total (20% MFN + 10% §122), compared to ~37.5% from China. Waterproof rubber boots save ~25 percentage points vs China.

Why do major shoe brands manufacture in Vietnam?

Nike, Adidas, Puma, and New Balance collectively source 40–55% of their footwear from Vietnam. The main reasons: (1) no Section 301 tariff (China-specific), (2) competitive labour costs, (3) well-established supply chain infrastructure built up since the early 2000s, (4) FTAs with the EU (EVFTA) and other markets reduce duties for brands exporting globally from Vietnam. Vietnam overtook China as the #1 US footwear import origin by value in 2023.

Does Vietnam have a free trade agreement with the US on footwear?

There is no US-Vietnam FTA as of mid-2026 — the Trans-Pacific Partnership (TPP), which would have eliminated most tariffs, was never ratified. Vietnam-origin footwear therefore pays the full US MFN rate. However, the MFN rate is the same for all WTO members, and the key advantage is what Vietnam does NOT face: no Section 301, no anti-dumping orders on footwear, and no China-specific scrutiny.

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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