HTS Subheading 2026 Rates 22 sub-classifications

HTS Code 640610: Uppers and parts thereof, other than stiffeners: — 2026 US Tariff Rates

Data sourced from USITC 2026 Harmonized Tariff Schedule · Last verified May 31, 2026

Quick Answer

HTS 640610 = Uppers and parts thereof, other than stiffeners:
Duty rate: 8.5% · Unit: 64-digit · Column 1: 8.5%

About This HTS Subheading

This 6-digit Harmonized Tariff Schedule subheading (640610) covers uppers and parts thereof, other than stiffeners:. The table below lists all 8-digit and 10-digit statistical suffixes under this subheading, including General, Special (Free Trade Agreement), and Column 2 duty rates. Data is sourced from the official USITC 2026 Harmonized Tariff Schedule Revision 9. Always verify final classifications and duty rates with US Customs and Border Protection (CBP) before importing.

Complete Classification Table

All 8-digit and 10-digit tariff codes under HTS subheading 640610. 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
6406.10.05.00 For men, youths and boys 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 10% Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) 20%
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
6406.10.20.61 Other
6406.10.25.00 Valued not over $3/pair 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 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 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 7.5% Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) 35%
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 6% Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) 35%
6406.10.50.00 Other 26.2% Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) 66%
6406.10.60.00 Of rubber or plastics Free 80%
6406.10.65.00 Of leather 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 Free 35%
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 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) 11.2% Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) 62.9%
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 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%
6406.10.90.20 Of wool or fine animal hair (469)
6406.10.90.40 Of man-made fibers (669)
6406.10.90.60 Other (899)
6406.10.90.90 Other

Duty Estimator

Enter your product value to estimate the import duty. This is an estimate only — actual duties are assessed by CBP at the port of entry.

Quick Answer: HTS 640610 Duty Rates

HTS subheading 640610 (uppers and parts thereof, other than stiffeners:) contains 22 sub-classifications. 3 suffixes carry duty-free General rates. Suffix 6406.10.05.00: General rate 8.5%, Special (FTA): Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG). Suffix 6406.10.10.00: General rate 10%, Special (FTA): Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG). Suffix 6406.10.20: General rate 10.5%, Special (FTA): Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S, SG). Always verify with CBP — Section 301, Section 232, and ADD/CVD may apply.

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 640610, 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

Frequently Asked Questions About HTS 640610

What is the import duty rate for products under HTS 640610?

Duty rates for HTS 640610 vary by the specific 8- or 10-digit statistical suffix and the country of origin. Suffix 6406.10.05.00 has a General rate of 8.5% with Special (FTA) rates available: Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG). Suffix 6406.10.10.00 has a General rate of 10% with Special (FTA) rates available: Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG). Suffix 6406.10.20 has a General rate of 10.5% 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.

Can I get duty-free treatment for goods classified under HTS 640610?

Yes — 3 statistical suffixes under HTS 640610 carry a General rate of Free. Additionally, many products qualify for duty-free treatment under Free Trade Agreements (USMCA, KORUS, and others) even if the General rate is not Free. Check the Special rate column for your specific country of origin. To claim FTA preferences, you must provide the required origin certification documentation.

How do I know if I am using the correct HTS classification?

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 640610, the key classification factors include the General Rules of Interpretation (GRI), Section Notes, and Chapter Notes. When in doubt, consult a licensed customs broker.

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

Duty Calculation Tips for HTS 640610

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.

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About This Data

This HTS classification data is programmatically parsed from the official 2026 US International Trade Commission (USITC) Harmonized Tariff Schedule Revision 9. The PoliteDraft data engine aggregates 8-digit and 10-digit statistical suffixes under their 6-digit subheading parents to create comprehensive, data-rich reference pages. Our editorial team reviews data parsing accuracy against the official USITC source files. This database is provided for informational and preliminary research purposes only. PoliteDraft is not a licensed customs broker or legal advisor.

Data source: USITC HTS 2026 Rev. 9 Last processed: 2026-05-31 Sub-classifications: 22

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640110 640192 640199 640212 640219 640220 640291 640299

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