Import Duty on Shoes from China: 2026 Footwear HTS 64 Calculator
Model HTS Chapter 64 footwear tariffs based on upper and outer sole surface area composition (rubber/plastic, textile canvas, or genuine leather).
How HTS Chapter 64 Upper & Outer Sole Materials Dictate Footwear Tariffs
Footwear classification under HTSUS Chapter 64 is famously granular. To determine the accurate import duty on shoes from china, U.S. Customs laboratory specialists measure two physical variables: (1) the material comprising the greatest external surface area of the upper (ESAU), and (2) the material of the outer sole in contact with the ground. A minor design tweak—such as adding textile mesh or flocking a rubber sole—can swing the Base MFN rate from 6% to 37.5%.
| Footwear Construction | HTS Subheading | Base MFN | Sec 301 List 4A | 2026 IEEPA | Stacked Duty Rate | Load in Tool |
|---|---|---|---|---|---|---|
| Athletic Sneakers (>90% Rubber/Plastic) | 6402.99.31 | 6.0% | 7.5% | 20.0% | 33.50% | |
| Leather Upper Casual & Dress Shoes | 6403.99.60 | 8.5% | 7.5% | 20.0% | 36.00% | |
| Canvas / Textile Upper Rubber Sole | 6404.11.90 | 20.0% | 7.5% | 20.0% | 47.50% | |
| Protective / Waterproof Rubber Boots | 6401.92.90 | 37.5% | 7.5% | 20.0% | 65.00% |
Worked Example: $12,000 Footwear Order (Synthetic PU Sneakers vs. Canvas Shoes)
Compare 1,200 pairs of shoes imported from Jinjiang at $10.00/pair FOB ($12,000 total FOB, $1,210 ocean freight + insurance) inside our import duty on shoes from china calculator:
91% PU Synthetic Upper (HTS 6402.99.31) vs. 55% Textile Mesh Upper (HTS 6404.11.90)
- PU Synthetic Upper (>90% Rubber/Plastics — 33.5% Stacked Rate): $12,000 FOB + $4,020.00 Duty ($720 MFN + $900 List 4A + $2,400 IEEPA) + $41.57 MPF + $15.00 HMF + $1,210 Freight = $17,286.57 Landed ($14.41/pair).
- Textile Mesh Upper (47.5% Stacked Rate): $12,000 FOB + $5,700.00 Duty ($2,400 MFN + $900 List 4A + $2,400 IEEPA) + $41.57 MPF + $15.00 HMF + $1,210 Freight = $18,966.57 Landed ($15.81/pair) — a $1,680.00 tax penalty simply because textile mesh exceeded 10% of the upper surface area!
Mandatory CBP Interim Footwear Invoice Form
Always require your factory in Jinjiang, Putian, or Dongguan to submit a completed CBP Interim Footwear Invoice alongside our import duty on shoes from china estimate so your customs broker can substantiate the exact ESAU material percentages.
Official 10-digit commodity classifications can be cross-referenced directly in the USITC Harmonized Tariff Schedule (HTSUS) database prior to filing CBP Entry Summary Form 7501.
Importers of Record seeking formal tariff classification certainty may request an electronic binding ruling from U.S. Customs and Border Protection (CBP eRulings) under 19 CFR Part 177.
All Chapter 99 China trade remedy announcements and statutory four-year review modifications are published by the Office of the U.S. Trade Representative (USTR).
Ocean container bookings require an Importer Security Filing (ISF 10+2) transmitted to CBP at least 24 hours before cargo is laden aboard a vessel at a Chinese port.
Continuous customs bonds ($50,000 minimum coverage) are mandatory for commercial formal entries valued over $2,500 entering U.S. ports of entry.
Frequently Asked Questions: Import Duty On Shoes From China
What is an Interim Footwear Invoice for CBP clearance?
CBP requires detailed material percentage breakdowns (percentage of leather, rubber/plastics, or textile on the upper and outer sole) to verify the exact 10-digit Chapter 64 subheading.
What Section 301 tariff applies to sneakers and shoes from China?
Most Chapter 64 footwear falls on USTR Section 301 List 4A (7.5% duty under 9903.88.15), which stacks on top of the Column 1 MFN duty and 2026 IEEPA tariff.
Why is the 'over 90% rubber or plastics' threshold so important in HTS 6402?
Under HTS 6402.99.31, if the external surface area of the upper (including accessories and reinforcements) is over 90% rubber or plastics, the Base MFN rate is only 6.0%. If textile mesh pushes rubber/plastics below 90%, the rate can jump to 20%–37.5%.
Are men's and women's leather shoes taxed at different rates?
Yes. Under HTS 6403.99.60, footwear with leather uppers for men, youths, and boys carries an 8.5% Base MFN rate, whereas footwear for other persons (women/misses under 6403.99.90 valued over $2.50/pair) carries a 10.0% Base MFN rate.
Do shoe boxes and tissue paper count toward the dutiable FOB value?
Yes. Standard retail shoe boxes and packing materials included with the footwear are part of the transaction value under 19 U.S.C. 1401a and are taxed at the same rate as the shoes.
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