HTS Subheading 2026 Rates 2 sub-classifications

HTS Code 640312: Ski-boots, cross-country ski footwear and snowboard boots: — 2026 US Tariff Rates

Quick Answer

HTS 640312 = Ski-boots, cross-country ski footwear and snowboard boots:
Duty rate: Free · Unit: 64-digit · Column 1: Free

Complete Classification Table

All 8-digit and 10-digit tariff codes under HTS subheading 640312. Use this table to find the correct statistical suffix and applicable duty rate for your product.

HTS Code Full Description General Rate Special Rate Column 2 Rate
6403.12.30.00 Welt footwear Free — 20%
6403.12.60.00 Other Free — 20%

Quick Answer: HTS 640312 Duty Rates

HTS subheading 640312 (ski-boots, cross-country ski footwear and snowboard boots:) contains 2 sub-classifications. 2 suffixes carry duty-free General rates. Suffix 6403.12.30.00: General rate Free. Suffix 6403.12.60.00: General rate Free. Always verify with CBP — Section 301, Section 232, and ADD/CVD may apply.

HTS Chapter 64 Classification Guide: Footwear

Chapter 64 covers all types of footwear — dress shoes, athletic footwear, boots, sandals, slippers, and footwear parts. Classification depends on the shoe type, sole material, upper material, and whether the shoe covers the ankle. The footwear HTS is notoriously complex with over 200 subheadings, making it one of the most difficult chapters for classification.

Common Misclassification Errors

  • Misclassifying athletic footwear — the HTS distinguishes between sports footwear by activity type (running, basketball, tennis, etc.) and each has different duty rates
  • Confusing waterproof footwear (6401) with non-waterproof footwear (6402-6404) — the waterproof construction test is strict and requires specific materials and construction methods
  • Incorrectly determining upper material — the material that constitutes the greatest external surface area of the upper determines the heading

Importing Under HTS 640312: What Importers Ask

How do I verify the correct HTS classification before importing?

Request a binding ruling from CBP's National Commodity Specialist Division. The ruling is valid for 5 years and is binding on all CBP ports. Alternatively, consult a licensed customs broker for a classification opinion. Misclassification can result in retroactive duties and Section 592 penalties.

Can I get duty-free treatment under an FTA for this product?

Check the Special rate column on this page for FTA preferences. If a preferential rate is listed, verify your product meets the FTA's specific rules of origin. All FTAs require origin certification — USMCA, KORUS, and others have specific documentation requirements.

What documentation is required at the port of entry?

At minimum: commercial invoice, packing list, bill of lading, and CBP Form 7501 (Entry Summary). Depending on the product, additional documentation may include FTA certificate of origin, FDA prior notice, USDA phytosanitary certificate, or TSCA certification. CBP may request the foreign supplier's manufacturing records.

Duty Calculation Tips for HTS 640312

Footwear faces some of the highest MFN duty rates in the HTS — up to 37.5% for certain athletic footwear and 48% for specific rubber-soled shoes. USMCA preferential rates are available for qualifying footwear. Section 301 List 4A adds 7.5% on Chinese-origin footwear. Footwear classification is extremely granular — consult a customs broker for complex cases.

Chapter 64 Frequently Asked Questions

Why are footwear duty rates so high in the US?

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.

How does Section 301 affect Chinese footwear imports?

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.

Can footwear qualify for USMCA duty-free treatment?

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.

How do I determine the upper material for footwear classification?

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.

What is the 'Chicken Tax' and does it apply to footwear?

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.

What Importers Need to Know About HTS Chapter 64

This subheading falls under an HTS chapter covering footwear including dress shoes, athletic footwear, boots, sandals, slippers, and footwear parts. Importers of these products should be aware of the following trade compliance considerations:

Footwear faces some of the highest MFN duty rates in the HTS (up to 37.5% for certain athletic footwear). USMCA preferential rates available for qualifying footwear. Section 301 List 4A (7.5%) on Chinese footwear.

For the specific subheading HTS 640312, we recommend you:

  1. Verify the correct 10-digit statistical suffix — even within a 6-digit subheading, duty rates can differ significantly between suffixes
  2. Check FTA eligibility — if your product qualifies for preferential treatment under USMCA, KORUS, or another FTA, you may reduce or eliminate duties by providing the required origin certification
  3. Monitor for trade remedy changes — Section 301, Section 232, and anti-dumping duties are updated periodically. A rate that was correct last quarter may have changed
  4. Consult CBP resources — for binding classification rulings, CBP's National Commodity Specialist Division provides written determinations

At a Glance

  • All 2 sub-classifications under HTS 640312 are duty-free under the General rate — no tariff applies regardless of country of origin.
  • This code falls under a chapter covering footwear including dress shoes, athletic footwear, boots, sandals, slippers, and footwear parts.
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Official Sources

PoliteDraft recommends verifying duty rates directly with official government sources before filing import documentation.

PD
PoliteDraft Editorial Team Trade Compliance Writer

Independent editors organize official USITC HTS data and explain how to check the exact suffix, unit, origin, and trade remedies. This site is a research reference, not a customs broker, attorney, or classification opinion.

Data source: USITC HTS 2026 Rev. 19 Last processed: 2026-09-15 Sub-classifications: 2

Related HTS Codes in This Section

640110 640192 640199 640212 640219 640220 640291 640299

Related Chapters

HTS Chapter 64 is frequently cross-referenced with the following chapters in supply chain and trade compliance workflows.

Chapter 61: Of cotton Section XI — Textiles and Textile Articles Chapter 62: Of wool or fine animal hair: Section XI — Textiles and Textile Articles Chapter 39: Polyethylene having a specific gravity of less... Section VII — Plastics and Articles Thereof

Browse All HTS Codes in This Section

See the complete list of HTS subheadings under the same section as 640312.

View Section Overview →

<strong>Editorial note:</strong> The first listed General rate for HTS 640312 (Ski-boots, cross-country ski footwear and snowboard boots:) is duty-free in this revision. Check every statistical suffix and the Special column for country-specific treatment before filing.