HTS 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
| General rate | Not stated for this line What most imports pay — countries with normal trade relations, which is nearly all of them. |
|---|---|
| Special rate | Not stated for this line Only under a trade programme or agreement, and only if the goods qualify. The codes name the programmes. |
| Column 2 rate | Not stated for this line Only for the few countries without normal trade relations. |
This line states no general duty rate, and none is inherited from the lines above it. That is not the same as duty-free: lines in Chapters 98 and 99 are provisions and qualifiers rather than ordinary commodities, and a rate may be stated elsewhere. Check the heading before assuming anything.
Additional duties may apply
This line references Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate above and depend on where the goods were made. The rate shown here is therefore not the whole story for every origin.
Statistical breakouts
The 10-digit lines under this code. They are reporting categories; the duty is the one above unless a line states its own.
| Code | Description | Units | Rate |
|---|---|---|---|
| 6406.10 | Uppers and parts thereof, other than stiffeners | — | see above |
| 6406.10.05.00 | For men, youths and boys | prs. | 8.5% |
| 6406.10.10.00 | For other persons | prs. | 10% |
| 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% |
| 6406.10.20.31 | For men | prs. | 10.5% |
| 6406.10.20.61 | Other | prs. | 10.5% |
| 6406.10.25.00 | Valued not over $3/pair | prs. | 33.6% |
| 6406.10.30.00 | Valued over $3 but not over $6.50/pair | prs. | 63¢/pr. + 26.2% |
| 6406.10.35.00 | Valued over $6.50 but not over $12/pair | prs. | 62¢/pr. + 13.7% |
| 6406.10.40.00 | Valued over $12/pair | prs. | 7.5% |
| 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% |
| 6406.10.50.00 | Other | prs. | 26.2% |
| 6406.10.60.00 | Of rubber or plastics | prs. | Free |
| 6406.10.65.00 | Of leather | prs. | Free |
| 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 |
| 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% |
| 6406.10.77.00 | Other (369) | prs., kg | 11.2% |
| 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% |
| 6406.10.90 | Other | — | 4.5% |
| 6406.10.90.20 | Of wool or fine animal hair (469) | prs., kg | 4.5% |
| 6406.10.90.40 | Of man-made fibers (669) | prs., kg | 4.5% |
| 6406.10.90.60 | Other (899) | prs., kg | 4.5% |
| 6406.10.90.90 | Other | prs., kg | 4.5% |
| 6406.20.00.00 | Outer soles and heels, of rubber or plastics | prs., kg | 2.7% |
| 6406.90 | Other | — | see above |
| 6406.90.10.00 | Of wood | kg | 2.6% |
| 6406.90.15 | Of textile materials | — | 14.9% |
| 6406.90.15.05 | Containing 23 percent or more by weight of wool or fine animal hair (459) | doz., kg | 14.9% |
| 6406.90.15.10 | Other (659) | doz., kg | 14.9% |
| 6406.90.15.40 | Other (659) | doz., kg | 14.9% |
| 6406.90.15.50 | Of cotton (359) | doz., kg | 14.9% |
| 6406.90.15.60 | Of wool or fine animal hair (459) | doz., kg | 14.9% |
| 6406.90.15.70 | Other (859) | doz., kg | 14.9% |
| 6406.90.15.80 | Other | doz., kg | 14.9% |
| 6406.90.30 | Of rubber or plastics | — | 5.3% |
| 6406.90.30.30 | Bottoms | doz., kg | 5.3% |
| 6406.90.30.60 | Other | doz., kg | 5.3% |
| 6406.90.60.00 | Of leather | kg | Free |
| 6406.90.90.00 | Other | kg | Free |
What changed
No recorded change to this line since we began reading the schedule daily. That is the ordinary state: USITC revises it fifteen to eighteen times a year, and most codes are untouched in any given revision.
Email me when this code changes
One email if the duty on 6406 moves, or the line is reworded or withdrawn. USITC publishes revisions without a calendar, and a rate change applies to goods entered from the day it takes effect.
Before you rely on this
Classification and the duties that finally apply to a shipment are a licensed customs broker's call. This page publishes the schedule as USITC does; it does not calculate what an entry will cost.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Re-checked daily.