Importing Footwear to the US: Complete HTS Classification, Section 301 & Duty Guide 2026
Footwear: The Most Material-Sensitive HTS Chapter
Footwear classification under HTS Chapter 64 is uniquely complex because the material of the outer sole AND the upper determines the HTS code. A leather dress shoe (HTS 6403.59) and a rubber-soled athletic shoe (HTS 6404.11) have completely different duty rates — and both can look nearly identical. Importers who classify by appearance rather than material composition are the most frequently penalized.
Key HTS Codes
| Footwear Type | HTS | MFN | S301 |
|---|---|---|---|
| Leather dress shoes (men's) | 6403.59 | 8.5% | 25% (List 3) |
| Athletic/sports footwear | 6404.11 | 20% | 25% (List 3) |
| Slippers/house shoes (textile) | 6405.20 | 12.5% | 25% (List 3) |
| Safety footwear (steel toe) | 6403.40 | 5% | 25% (List 3) |
| Waterproof boots (rubber/plastic) | 6401.92 | 37.5% | 25% (List 3) |
Section 301 & Chinese Footwear
Most Chinese footwear is subject to Section 301 List 3 tariffs (25% additional duty) ON TOP of already-high MFN rates. Athletic shoes from China face an effective rate of 20% MFN + 25% S301 = 45%. Vietnam, Indonesia, and Cambodia have become major footwear sourcing alternatives specifically because they avoid the Section 301 layer. For importers sourcing from Vietnam under the US-Vietnam Bilateral Trade Agreement, MFN rates may be reduced further for qualifying goods.
Disclaimer: Verify material composition with a licensed customs broker before filing entry.
Browse Related HTS Sections
Explore tariff rates and classification guides for the sections covered in this article.
References & Official Sources
- US International Trade Commission (USITC). Harmonized Tariff Schedule — 2026 Revision 9. hts.usitc.gov
- US Customs and Border Protection (CBP). Informed Compliance Publications & ACE Entry Guidance. cbp.gov
- Office of the US Trade Representative (USTR). Section 301 Investigation & Federal Register Notices. ustr.gov
- World Trade Organization (WTO). Tariff Data & Trade Statistics. wto.org
- International Chamber of Commerce (ICC). Incoterms & Trade Finance Rules. iccwbo.org
- IRS. Form W-8BEN Instructions & Publication 515. irs.gov