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HTS chapter 64: duty rates for all 147 tariff lines

Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar pr. 19 lines are duty-free at the general rate; 91 are on a Section 301 China list.

Official USITC HTS, 2026HTSRev20

6401: Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by st…

LineDescriptionGeneralSection 301 (China)
6401.10.00Footwear incorporating a protective metal toe-cap37.5%List 4A +7.5%
6401.92.30Ski-boots and snowboard bootsFreeList 4A +7.5%
6401.92.60Having soles and uppers of which over 90 percent of the external surface area (including any a…4.6%List 4B (suspended, no extra duty)
6401.92.90Other: Other37.5%List 4A +7.5%
6401.99.10Other: Covering the knee37.5%List 4B (suspended, no extra duty)
6401.99.30Designed for use without closures25%List 4A +7.5%
6401.99.60Designed to be worn over, or in lieu of, other footwear as a protection against …: Other37.5%List 4A +7.5%
6401.99.80Having uppers of which over 90 percent of the external surface area (including any accessories…FreeList 4A +7.5%
6401.99.90Other: Other37.5%List 4B (suspended, no extra duty)

6402: Other footwear with outer soles and uppers of rubber or plastics

LineDescriptionGeneralSection 301 (China)
6402.12.00Ski-boots, cross-country ski footwear and snowboard bootsFreeList 4A +7.5%
6402.19.05Having uppers of which over 90 percent of the external surface area (including a…: Golf shoes6%List 4B (suspended, no extra duty)
6402.19.15Having uppers of which over 90 percent of the external surface area (including a…: Other5.1%List 4A +7.5%
6402.19.30Other: Valued not over $3/pairFreeList 4B (suspended, no extra duty)
6402.19.50Valued over $3 but not over $6.50/pair76¢/pr. + 32%List 4A +7.5%
6402.19.70Valued over $6.50 but not over $12/pair76¢/pr. + 17%List 4A +7.5%
6402.19.90Other: Valued over $12/pair9%List 4A +7.5%
6402.20.00Footwear with upper straps or thongs assembled to the sole by means of plugs (zoris)FreeList 4B (suspended, no extra duty)
6402.91.05Having uppers of which over 90 percent of the external surface area (including any accessories…6%List 4B (suspended, no extra duty)
6402.91.10Footwear designed to be worn over, or in lieu of, other footwear as a protection against water…37.5%List 4B (suspended, no extra duty)
6402.91.16Other: Valued not over $3/pair24%List 4B (suspended, no extra duty)
6402.91.20Valued over $3 but not over $6.50/pair90¢/pr. + 37.5%List 4B (suspended, no extra duty)
6402.91.26Valued over $6.50 but not over $12/pair90¢/pr. + 20%List 4A +7.5%
6402.91.30Other: Valued over $12/pair20%List 4B (suspended, no extra duty)
6402.91.40Having uppers of which over 90 percent of the external surface area (including any accessories…6%List 4B (suspended, no extra duty)
6402.91.42Protective active footwear (except footwear with waterproof molded bottoms, including bottoms …20%List 4B (suspended, no extra duty)
6402.91.50Footwear designed to be worn over, or in lieu of, other footwear as a protection against water…37.5%List 4B (suspended, no extra duty)
6402.91.60Other: Valued not over $3/pair48%List 4A +7.5%
6402.91.70Valued over $3 but not over $6.50/pair90¢/pr. + 37.5%List 4B (suspended, no extra duty)
6402.91.80Valued over $6.50 but not over $12/pair90¢/pr. + 20%List 4A +7.5%
6402.91.90Other: Valued over $12/pair20%List 4A +7.5%
6402.99.04Having uppers of which over 90 percent of the external surface area (including any accessories…6%List 4B (suspended, no extra duty)
6402.99.08Footwear designed to be worn over, or in lieu of, other footwear as a protection against water…37.5%List 4A +7.5%
6402.99.12Other: Valued not over $3/pair24%List 4B (suspended, no extra duty)
6402.99.16Valued over $3 but not over $6.50/pair90¢/pr. + 37.5%List 4B (suspended, no extra duty)
6402.99.19Valued over $6.50 but not over $12/pair90¢/pr. + 20%List 4B (suspended, no extra duty)
6402.99.21Other: Valued over $12/pair20%List 4A +7.5%
6402.99.23Made on a base or platform of wood8%List 4A +7.5%
6402.99.25Made on a base or platform of cork12.5%List 4A +7.5%
6402.99.27Sandals and similar footwear of plastics, produced in one piece by molding3%List 4A +7.5%
6402.99.31Other: Other6%List 4B (suspended, no extra duty)
6402.99.32Other: Protective active footwear20%List 4A +7.5%
6402.99.33Footwear designed to be worn over, or in lieu of, other footwear as a protection against water…37.5%List 4A +7.5%
6402.99.41Having outer soles with textile materials having the greatest surface area in contact with the…12.5%List 4B (suspended, no extra duty)
6402.99.49Footwear with open toes or open heels; footwear of the slip-on type, that is hel…: Other37.5%List 4A +7.5%
6402.99.61Having outer soles with textile materials having the greatest surface area in contact with the…12.5%List 4B (suspended, no extra duty)
6402.99.69Valued not over $3/pair: Other48%List 4B (suspended, no extra duty)
6402.99.71Having outer soles with textile materials having the greatest surface area in contact with the…12.5%List 4B (suspended, no extra duty)
6402.99.79Valued over $3 but not over $6.50/pair: Other90¢/pr. + 37.5%List 4B (suspended, no extra duty)
6402.99.80Valued over $6.50 but not over $12/pair90¢/pr. + 20%List 4A +7.5%
6402.99.90Other: Valued over $12/pair20%List 4A +7.5%

6403: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

LineDescriptionGeneralSection 301 (China)
6403.12.30Ski-boots, cross-country ski footwear and snowboard boots: Welt footwearFreeList 4A +7.5%
6403.12.60Ski-boots, cross-country ski footwear and snowboard boots: OtherFreeList 4A +7.5%
6403.19.10Welt footwear: Golf shoes5%List 4A +7.5%
6403.19.20Welt footwear: OtherFreeList 4A +7.5%
6403.19.30Other: Golf shoes8.5%List 4B (suspended, no extra duty)
6403.19.40Other: Other4.3%List 4A +7.5%
6403.19.50For other persons: Golf shoes10%List 4A +7.5%
6403.19.70For other persons: OtherFreeList 4A +7.5%
6403.20.00Footwear with outer soles of leather, and uppers which consist of leather straps across the in…FreeList 4A +7.5%
6403.40.30Other footwear, incorporating a protective metal toe-cap: Welt footwear5%List 4A +7.5%
6403.40.60Other footwear, incorporating a protective metal toe-cap: Other8.5%List 4B (suspended, no extra duty)
6403.51.11Footwear made on a base or platform of wood, not having an inner sole or a protective metal to…FreeList 4A +7.5%
6403.51.30Other: Welt footwear5%List 4A +7.5%
6403.51.60Other: For men, youths and boys8.5%List 4A +7.5%
6403.51.90Other: For other persons10%List 4A +7.5%
6403.59.10Footwear made on a base or platform of wood, not having an inner sole or a protective metal to…FreeList 4A +7.5%
6403.59.15Other: Turn or turned footwear2.5%List 4A +7.5%
6403.59.30Other: Welt footwear5%List 4A +7.5%
6403.59.60Other: For men, youths and boys8.5%List 4A +7.5%
6403.59.90Other: For other persons10%List 4A +7.5%
6403.91.11Footwear made on a base or platform of wood, not having an inner sole or a protective metal to…FreeList 4A +7.5%
6403.91.30Other: Welt footwear5%List 4A +7.5%
6403.91.60Other: For men, youths and boys8.5%List 4A +7.5%
6403.91.90Other: For other persons10%List 4A +7.5%
6403.99.10Footwear made on a base or platform of wood, not having an inner sole or a protective metal to…FreeList 4A +7.5%
6403.99.20Footwear made on a base or platform of wood8%List 4A +7.5%
6403.99.40Other: Welt footwear5%List 4A +7.5%
6403.99.60Other: For men, youths and boys8.5%List 4A +7.5%
6403.99.75For other persons: Valued not over $2.50/pair7%List 4B (suspended, no extra duty)
6403.99.90For other persons: Valued over $2.50/pair10%List 4A +7.5%

6404: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

LineDescriptionGeneralSection 301 (China)
6404.11.20Having uppers of which over 50 percent of the external surface area (including any leather acc…10.5%List 4A +7.5%
6404.11.41With uppers of vegetable fibers and having outer soles with textile materials having the great…7.5%List 4B (suspended, no extra duty)
6404.11.49Having soles (or mid-soles, if any) of rubber or plastics which are affixed to t…: Other37.5%List 4B (suspended, no extra duty)
6404.11.51With uppers of vegetable fibers and having outer soles with textile materials having the great…7.5%List 4B (suspended, no extra duty)
6404.11.59Other: Other48%List 4B (suspended, no extra duty)
6404.11.61With uppers of vegetable fibers and having outer soles with textile materials having the great…7.5%List 4B (suspended, no extra duty)
6404.11.69Having soles (or mid-soles, if any) of rubber or plastics which are affixed to t…: Other37.5%List 4B (suspended, no extra duty)
6404.11.71With uppers of vegetable fibers and having outer soles with textile materials having the great…7.5%List 4A +7.5%
6404.11.75With uppers of textile materials other than vegetable fibers and having outer soles with texti…12.5%List 4B (suspended, no extra duty)
6404.11.79Other: Other90¢/pr. + 37.5%List 4A +7.5%
6404.11.81With uppers of vegetable fibers and having outer soles with textile materials having the great…7.5%List 4A +7.5%
6404.11.85With uppers of textile material other than vegetable fibers and having outer soles with textil…12.5%List 4B (suspended, no extra duty)
6404.11.89Valued over $6.50 but not over $12/pair: Other90¢/pr. + 20%List 4A +7.5%
6404.11.90Other: Valued over $12/pair20%List 4A +7.5%
6404.19.15Footwear having uppers of which over 50 percent of the external surface area (including any le…10.5%List 4A +7.5%
6404.19.20Footwear designed to be worn over, or in lieu of, other footwear as a protection against water…37.5%List 4B (suspended, no extra duty)
6404.19.25With uppers of vegetable fibers7.5%List 4A +7.5%
6404.19.30Less than 10 percent by weight of rubber or plastics: Other12.5%List 4B (suspended, no extra duty)
6404.19.36With uppers of vegetable fibers and having outer soles with textile materials having the great…7.5%List 4B (suspended, no extra duty)
6404.19.37With uppers of textile material other than vegetable fibers and having outer soles with textil…12.5%List 4B (suspended, no extra duty)
6404.19.39Other: Other37.5%List 4A +7.5%
6404.19.42With uppers of vegetable fibers and having outer soles with textile materials having the great…7.5%List 4B (suspended, no extra duty)
6404.19.47With uppers of textile material other than vegetable fibers and having outer soles with textil…12.5%List 4B (suspended, no extra duty)
6404.19.49Having soles (or mid-soles, if any) of rubber or plastics which are affixed to t…: Other37.5%List 4B (suspended, no extra duty)
6404.19.52With uppers of vegetable fibers and having outer soles with textile textile materials having t…7.5%List 4B (suspended, no extra duty)
6404.19.57With uppers of textile material other than vegetable fibers and having outer soles with textil…12.5%List 4B (suspended, no extra duty)
6404.19.59Other: Other48%List 4B (suspended, no extra duty)
6404.19.61With uppers of textile material other than vegetable fibers and having outer soles with textil…12.5%List 4B (suspended, no extra duty)
6404.19.69Having soles (or mid-soles, if any) of rubber or plastics which are affixed to t…: Other37.5%List 4B (suspended, no extra duty)
6404.19.72With uppers of vegetable fibers and having outer soles with textile materials having the great…7.5%List 4B (suspended, no extra duty)
6404.19.77With uppers of textile material other than vegetable fibers and having outer soles with textil…12.5%List 4B (suspended, no extra duty)
6404.19.79Other: Other90¢/pr. + 37.5%List 4A +7.5%
6404.19.82Wither uppers of vegetable fibers and having outer soles with textile materials having the gre…7.5%List 4A +7.5%
6404.19.87With uppers of textile material other than vegetable fibers and having outer soles with textil…12.5%List 4B (suspended, no extra duty)
6404.19.89Valued over $6.50 but not over $12/pair: Other90¢/pr. + 20%List 4A +7.5%
6404.19.90Other: Valued over $12/pair9%List 4A +7.5%
6404.20.20Not over 50 percent by weight of rubber or plastics and not over 50 percent by w…: Valued not …15%List 4A +7.5%
6404.20.40Not over 50 percent by weight of rubber or plastics and not over 50 percent by w…: Valued over…10%List 4A +7.5%
6404.20.60Footwear with outer soles of leather or composition leather: Other37.5%List 4A +7.5%

6405: Other footwear

LineDescriptionGeneralSection 301 (China)
6405.10.00With uppers of leather or composition leather10%List 4A +7.5%
6405.20.30With uppers of vegetable fibers7.5%List 4B (suspended, no extra duty)
6405.20.60With soles and uppers of wool felt2.5%List 4A +7.5%
6405.20.90With uppers of textile materials: Other12.5%List 4B (suspended, no extra duty)
6405.90.20Disposable footwear, designed for one-time use3.8%List 4A +7.5%
6405.90.90Other: Other12.5%List 4B (suspended, no extra duty)

6406: Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar a…

LineDescriptionGeneralSection 301 (China)
6406.10.05Of leather or composition leather: For men, youths and boys8.5%List 4A +7.5%
6406.10.10Of leather or composition leather: For other persons10%List 4B (suspended, no extra duty)
6406.10.20Of which over 50 percent of the external surface area (including any leather accessories or re…10.5%List 4A +7.5%
6406.10.25Other: Valued not over $3/pair33.6%List 4A +7.5%
6406.10.30Valued over $3 but not over $6.50/pair63¢/pr. + 26.2%List 4A +7.5%
6406.10.35Valued over $6.50 but not over $12/pair62¢/pr. + 13.7%List 4A +7.5%
6406.10.40Other: Valued over $12/pair7.5%List 4A +7.5%
6406.10.45Of which over 90 percent of the external surface area (including any accessories or reinforcem…6%List 4A +7.5%
6406.10.50Other: Other26.2%List 4A +7.5%
6406.10.60Other: Of rubber or plasticsFreeList 4A +7.5%
6406.10.65Other: Of leatherFreeList 4A +7.5%
6406.10.70Of textile materials of which over 50 percent of the external surface area (including any leat…FreeList 4A +7.5%
6406.10.72Uppers of which less than 50 percent of the external surface area (including any leather, rubb…11.2%List 4A +7.5%
6406.10.77Of cotton: Other (369)11.2%List 4A +7.5%
6406.10.85Uppers of which less than 50 percent of the external surface area (including any leather, rubb…4.5%List 4A +7.5%
6406.10.90Other: Other4.5%List 4A +7.5%
6406.20.00Outer soles and heels, of rubber or plastics2.7%List 4A +7.5%
6406.90.10Other: Of wood2.6%List 4A +7.5%
6406.90.15Of other materials: Of textile materials14.9%List 4A +7.5%
6406.90.30Of other materials: Of rubber or plastics5.3%List 4B (suspended, no extra duty)
6406.90.60Of other materials: Of leatherFreeList 4A +7.5%
6406.90.90Of other materials: OtherFreeList 4A +7.5%