Chapter 64: Footwear, gaiters and the like; parts of such articles
HTS heading 6406: Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar…
40 numbered lines under heading 6406, including 33 10-digit statistical lines. The first six digits are the international HS subheading; the general column is the normal US duty rate.
| HTS code | Description | Unit | General | Special | Column 2 |
|---|---|---|---|---|---|
| 6406 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: | ||||
| 6406.10 | Uppers and parts thereof, other than stiffeners: | ||||
| Formed uppers: | |||||
| Of leather or composition leather: | |||||
| 6406.10.05.00 | For men, youths and boys | prs. | 8.5% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 20% |
| 6406.10.10.00 | For other persons | prs. | 10% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 20% |
| Of textile materials: | |||||
| 6406.10.20 | Of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather | 10.5% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S, SG) | 20% | |
| 6406.10.20.31 | For men | prs. | |||
| 6406.10.20.61 | Other | prs. | |||
| Other: | |||||
| 6406.10.25.00 | Valued not over $3/pair | prs. | 33.6% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | 84% |
| 6406.10.30.00 | Valued over $3 but not over $6.50/pair | prs. | 63¢/pr. + 26.2% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | $1.58/pr. + 66% |
| 6406.10.35.00 | Valued over $6.50 but not over $12/pair | prs. | 62¢/pr. + 13.7% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | $1.58/pr. + 35% |
| 6406.10.40.00 | Valued over $12/pair | prs. | 7.5% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | 35% |
| Other: | |||||
| 6406.10.45.00 | Of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather | prs. | 6% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 35% |
| 6406.10.50.00 | Other | prs. | 26.2% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 66% |
| Other: | |||||
| 6406.10.60.00 | Of rubber or plastics | prs. | Free | 80% | |
| 6406.10.65.00 | Of leather | prs. | Free | 15% | |
| 6406.10.70.00 | Of textile materials of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather | prs. | Free | 35% | |
| Other: | |||||
| Of cotton: | |||||
| 6406.10.72.00 | Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materials | prs. | 11.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 62.9% |
| 6406.10.77.00 | Other (369) | prs., kg | 11.2% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) | 62.9% |
| Other: | |||||
| 6406.10.85.00 | Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materials | prs. | 4.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 78.5% |
| 6406.10.90 | Other | 4.5% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 78.5% | |
| Of textile materials other than cotton: | |||||
| 6406.10.90.20 | Of wool or fine animal hair (469) | prs., kg | |||
| 6406.10.90.40 | Of man-made fibers (669) | prs., kg | |||
| 6406.10.90.60 | Other (899) | prs., kg | |||
| 6406.10.90.90 | Other | prs., kg | |||
| 6406.20.00.00 | Outer soles and heels, of rubber or plastics | prs., kg | 2.7% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% |
| 6406.90 | Other: | ||||
| 6406.90.10.00 | Of wood | kg | 2.6% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 33 1/3% |
| Of other materials: | |||||
| 6406.90.15 | Of textile materials | 14.9% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 72% | |
| Of man-made fibers: | |||||
| Leg-warmers: | |||||
| 6406.90.15.05 | Containing 23 percent or more by weight of wool or fine animal hair (459) | doz., kg | |||
| 6406.90.15.10 | Other (659) | doz., kg | |||
| 6406.90.15.40 | Other (659) | doz., kg | |||
| Other: | |||||
| Leg-warmers: | |||||
| 6406.90.15.50 | Of cotton (359) | doz., kg | |||
| 6406.90.15.60 | Of wool or fine animal hair (459) | doz., kg | |||
| 6406.90.15.70 | Other (859) | doz., kg | |||
| 6406.90.15.80 | Other | doz., kg | |||
| 6406.90.30 | Of rubber or plastics | 5.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% | |
| 6406.90.30.30 | Bottoms | doz., kg | |||
| 6406.90.30.60 | Other | doz., kg | |||
| 6406.90.60.00 | Of leatherNote: See 9903.90.08. | kg | Free | 15% | |
| 6406.90.90.00 | Other | kg | Free | 45% |
Statistical (10-digit) lines without a rate use the rate of the 8-digit line above them. Additional duties such as Section 301 and Section 232 may apply; check them with the tariff checker.
Free tools
Free customs and shipping tools
HTS Code Lookup
Search the full US Harmonized Tariff Schedule by product or code, with duty rates.
De Minimis & Tariff Checker
US de minimis status and the Section 301/232 tariffs that may apply to an import.
Landed Cost & Duty Calculator
Estimate import duties, taxes and fees so you can price DDP.
Commercial Invoice Generator
Make a customs-ready commercial invoice with HS codes, plus CN 22/CN 23-style declarations.
Want us to find the money leaking out of your shipping? Get a free profit-leak audit.
Request a free auditSource: Harmonized Tariff Schedule of the United States, 2026 HTS Revision 20 (effective 2026-09-28), U.S. International Trade Commission (hts.usitc.gov), imported 2026-10-07. Reference only; not legal or customs advice or a binding classification. Additional duties under Chapter 99 may apply. ShipWave is not affiliated with the USITC or U.S. Customs and Border Protection.