HTS Code 640299: Other: — 2026 US Tariff Rates

Duty rates for HTS 640299 vary by the specific 8- or 10-digit statistical suffix and the country of origin. Suffix 6402.99.04.00 has a General rate of 6% with Special (FTA) rates available: Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG). Suffix 6402.99.08.00 has a General rate of 37.5% with Special (FTA) rates available: Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG). Suffix 6402.99.12.00 has a General rate of 24% with Special (FTA) rates available: Free (AU,BH, CL,CO,D,IL, JO,KR,MA, OM,P,PA, PE,R,S,SG). Always verify the exact duty rate with US Customs and Border Protection before importing, as rates may change and additional trade remedies (Section 301, Section 232, anti-dumping) may apply depending on the country of origin.

While the General rate for this heading is not zero, many products qualify for duty-free or reduced-rate treatment under Free Trade Agreements (USMCA, KORUS, and others) if they meet the applicable rules of origin. Check the Special rate column for your specific country of origin. You must provide origin certification to claim FTA preferences.

The correct HTS classification depends on the specific product's composition, function, and in some cases its country of origin. For binding certainty, you can request a written ruling from CBP's National Commodity Specialist Division. Misclassification can result in retroactive duties, penalties under 19 USC §1592, and interest on underpaid amounts. For products classified under heading 640299, the key classification factors include the General Rules of Interpretation (GRI), Section Notes, and Chapter Notes. When in doubt, consult a licensed customs broker.

US footwear duty rates are among the highest in the HTS, a legacy of historical tariff protection for the domestic shoe industry. Certain athletic footwear faces up to 37.5% MFN duty, and some rubber-soled shoes up to 48%. These rates predate modern trade agreements and have been maintained through decades of trade policy.

Chinese-origin footwear faces Section 301 List 4A additional duties of 7.5% on top of the regular MFN duty. For a pair of athletic shoes already facing 20% MFN duty, the total effective rate becomes 27.5%. Consider sourcing from USMCA or other FTA countries for lower rates.

Yes, if the footwear meets USMCA rules of origin. For most footwear, this requires that the upper and sole are assembled in a USMCA country and meet specific regional value content requirements. The USMCA origin rules for footwear are detailed and depend on the shoe type and materials.

The upper material is the material that constitutes the greatest external surface area of the upper portion of the shoe (above the sole). If leather covers 55% and textile covers 45%, it's classified as leather upper footwear. This determination must be made by visual and physical examination of the shoe.

The 'Chicken Tax' refers to a 25% tariff on light trucks, but the term is sometimes used colloquially for any high protective tariff. In footwear, some rubber and plastic footwear categories carry rates of 37.5-48%, which are among the highest in the entire HTS. These are standard MFN rates, not retaliatory tariffs.