HTS heading 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 — 40 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 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 + Ch. 99 | not stated | — |
| 6406.10 | Uppers and parts thereof, other than stiffeners + Ch. 99 | not stated | — |
| 6406.10.05.00 | For men, youths and boys + Ch. 99 | 8.5% | prs. |
| 6406.10.10.00 | For other persons + Ch. 99 | 10% | prs. |
| 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 + Ch. 99 | 10.5% | — |
| 6406.10.20.31 | For men + Ch. 99 | 10.5% (inherited from 6406.10.20) | prs. |
| 6406.10.20.61 | Other + Ch. 99 | 10.5% (inherited from 6406.10.20) | prs. |
| 6406.10.25.00 | Valued not over $3/pair + Ch. 99 | 33.6% | prs. |
| 6406.10.30.00 | Valued over $3 but not over $6.50/pair + Ch. 99 | 63¢/pr. + 26.2% | prs. |
| 6406.10.35.00 | Valued over $6.50 but not over $12/pair + Ch. 99 | 62¢/pr. + 13.7% | prs. |
| 6406.10.40.00 | Valued over $12/pair + Ch. 99 | 7.5% | prs. |
| 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 + Ch. 99 | 6% | prs. |
| 6406.10.50.00 | Other + Ch. 99 | 26.2% | prs. |
| 6406.10.60.00 | Of rubber or plastics + Ch. 99 | Free | prs. |
| 6406.10.65.00 | Of leather + Ch. 99 | Free | prs. |
| 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 + Ch. 99 | Free | prs. |
| 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 + Ch. 99 | 11.2% | prs. |
| 6406.10.77.00 | Other (369) + Ch. 99 | 11.2% | prs., kg |
| 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 + Ch. 99 | 4.5% | prs. |
| 6406.10.90 | Other + Ch. 99 | 4.5% | — |
| 6406.10.90.20 | Of wool or fine animal hair (469) + Ch. 99 | 4.5% (inherited from 6406.10.90) | prs., kg |
| 6406.10.90.40 | Of man-made fibers (669) + Ch. 99 | 4.5% (inherited from 6406.10.90) | prs., kg |
| 6406.10.90.60 | Other (899) + Ch. 99 | 4.5% (inherited from 6406.10.90) | prs., kg |
| 6406.10.90.90 | Other + Ch. 99 | 4.5% (inherited from 6406.10.90) | prs., kg |
| 6406.20.00.00 | Outer soles and heels, of rubber or plastics + Ch. 99 | 2.7% | prs., kg |
| 6406.90 | Other + Ch. 99 | not stated | — |
| 6406.90.10.00 | Of wood + Ch. 99 | 2.6% | kg |
| 6406.90.15 | Of textile materials + Ch. 99 | 14.9% | — |
| 6406.90.15.05 | Containing 23 percent or more by weight of wool or fine animal hair (459) + Ch. 99 | 14.9% (inherited from 6406.90.15) | doz., kg |
| 6406.90.15.10 | Other (659) + Ch. 99 | 14.9% (inherited from 6406.90.15) | doz., kg |
| 6406.90.15.40 | Other (659) + Ch. 99 | 14.9% (inherited from 6406.90.15) | doz., kg |
| 6406.90.15.50 | Of cotton (359) + Ch. 99 | 14.9% (inherited from 6406.90.15) | doz., kg |
| 6406.90.15.60 | Of wool or fine animal hair (459) + Ch. 99 | 14.9% (inherited from 6406.90.15) | doz., kg |
| 6406.90.15.70 | Other (859) + Ch. 99 | 14.9% (inherited from 6406.90.15) | doz., kg |
| 6406.90.15.80 | Other + Ch. 99 | 14.9% (inherited from 6406.90.15) | doz., kg |
| 6406.90.30 | Of rubber or plastics + Ch. 99 | 5.3% | — |
| 6406.90.30.30 | Bottoms + Ch. 99 | 5.3% (inherited from 6406.90.30) | doz., kg |
| 6406.90.30.60 | Other + Ch. 99 | 5.3% (inherited from 6406.90.30) | doz., kg |
| 6406.90.60.00 | Of leather + Ch. 99 | Free | kg |
| 6406.90.90.00 | Other + Ch. 99 | Free | kg |
15 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
40 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.