Chapter Overview
Chapter 64 of the HTS covers all types of footwear: leather shoes, athletic sneakers, rubber boots, textile sandals, and everything in between. The United States imports over $30 billion in footwear annually, with China, Vietnam, Indonesia, and Italy as the leading source countries. Footwear is one of the highest-duty consumer product categories, with rates that can exceed 37% for certain rubber and plastic footwear.
Footwear classification is driven by two primary variables: the material of the outer sole and the material of the upper. A shoe with a leather upper and a rubber sole classifies differently from one with a textile upper and the same rubber sole. Within each heading, further subdivision depends on whether the shoe covers the ankle, its intended use (athletic, protective, fashion), and the gender it is designed for.
The complexity of footwear classification, combined with high duty rates, makes this chapter a frequent target for CBP examination and enforcement. Material testing, origin verification, and marking compliance are routine enforcement activities for footwear imports. For more on importing consumer goods, see our e-commerce and DTC industry page.
Common HTS Codes in Chapter 64
| HTS Code | Description | Representative Duty Rate |
|---|---|---|
| 6401.10 | Waterproof footwear with metal toe-cap, rubber/plastic | 37.5% |
| 6402.91 | Footwear of rubber/plastic, covering the ankle | 6% – 20% |
| 6402.99 | Other footwear of rubber/plastic, not covering ankle | 6% – 20% |
| 6403.51 | Leather-upper footwear, covering the ankle | 8.5% |
| 6403.59 | Leather-upper footwear, not covering the ankle | 8.5% |
| 6403.99 | Footwear with rubber/plastic soles and leather uppers (other) | 5% – 10% |
| 6404.11 | Athletic footwear with textile uppers, rubber/plastic soles | 10.5% – 20% |
| 6404.19 | Other footwear with textile uppers, rubber/plastic soles | 7.5% – 12.5% |
| 6405.20 | Footwear with textile uppers (not rubber/plastic soles) | 7.5% |
| 6406.90 | Parts of footwear (removable insoles, heel cushions, gaiters) | Free – 5.3% |
Note: Footwear rates vary widely based on the material composition of both the upper and the sole. A seemingly minor change in the upper material — from leather to synthetic leather — can shift the classification and change the duty rate significantly. Always obtain a detailed material breakdown from your manufacturer before classifying footwear.
Duty Rates & Additional Tariffs
Chapter 64 duty rates span an extremely wide range. At one end, certain leather footwear enters at 5-8.5%. At the other end, waterproof rubber footwear with protective toe caps faces 37.5%. Most consumer footwear falls somewhere in the 8-20% range, with the specific rate determined by material composition and product characteristics.
Material-driven rate splits: The duty rate structure in Chapter 64 rewards leather uppers with lower rates and penalizes rubber/plastic and textile uppers with higher rates. This creates incentives for importers to use genuine leather in shoe construction, or at minimum to understand exactly where their products fall on the material spectrum.
Section 301 tariffs: Footwear from China faces Section 301 additional tariffs. Combined with the already-significant MFN rates, the total duty on Chinese footwear can exceed 40% for some product types. This has accelerated the shift of footwear manufacturing from China to Vietnam and Indonesia.
Value-based provisions: Some footwear subheadings have rate splits based on the value of the shoe. Higher-value shoes may face different rates than lower-value shoes in the same material category. Importers must declare the correct per-pair value to access the applicable rate.
PGA & Compliance Requirements
Country-of-Origin Marking
Footwear must be permanently marked with the country of origin in a location visible to the buyer at the point of purchase. For shoes, this typically means marking on the outer sole, the insole, or a tag visible inside the shoe. The marking must survive normal retail handling. CBP actively enforces footwear marking requirements, and improper marking is one of the most common reasons for footwear detention at the port.
CPSC (Children's Footwear)
Footwear designed for children (12 years and under) is subject to CPSC regulations, including lead content limits and third-party testing requirements. Children's shoes must have a Children's Product Certificate (CPC) based on testing by a CPSC-accepted laboratory. The lead limit applies to accessible components including buckles, eyelets, and decorative elements.
FTC Care Labeling
While footwear is exempt from the FTC Care Labeling Rule (which applies to most textile products), importers who voluntarily include care instructions must ensure they are accurate. Misleading care claims can trigger FTC enforcement.
Country of Origin Considerations
Country of origin materially affects footwear landed cost because of both trade agreement savings and Section 301 exposure.
China: Despite Section 301 tariffs, China remains a top source for U.S. footwear imports, particularly for lower-priced and rubber/plastic footwear. The additional tariff burden has made China less competitive for mid-range and premium footwear, where Vietnam and Indonesia have gained market share.
Vietnam: Vietnam is the second-largest source of U.S. footwear imports and the primary beneficiary of supply chain diversification away from China. Vietnam does not face Section 301 tariffs, giving it a significant cost advantage for similar products. Major global footwear brands have substantial manufacturing operations in Vietnam.
USMCA (Mexico): Footwear manufactured in Mexico may qualify for duty-free treatment under USMCA. The rules of origin for footwear require a tariff shift and/or regional value content, with specific requirements varying by heading. See our USMCA rules of origin guide for details.
Italy and Europe: Italian and European footwear enters at MFN rates without Section 301 exposure. For premium leather footwear, European sourcing avoids additional tariff complications, though the base MFN rates still apply.
Common Classification Mistakes
Misidentifying the Upper Material
The upper material is the primary classification driver in Chapter 64. Importers who describe their shoe's upper as "leather" when it is actually "synthetic leather" (PU or PVC) face different headings and potentially very different rates. The material of the external surface area of the upper determines the heading, and when multiple materials are present, the material that covers the greatest percentage of the external surface area controls. Material testing is essential for accurate classification.
Ignoring the "Athletic" vs. "Other" Distinction
Heading 6404 (textile-upper footwear) distinguishes between "sports footwear" and other footwear. Athletic shoes designed for specific sports activities may classify differently from fashion sneakers that look athletic but are not designed for sporting use. The intended use and construction details (support features, traction patterns, performance materials) determine whether a shoe qualifies as sports footwear.
Defaulting to a Single Code for Multiple Styles
Footwear brands that import multiple styles often make the mistake of classifying their entire line under a single HTS code. Each style must be analyzed individually based on its specific material composition, sole construction, and design characteristics. A boot and a sandal from the same brand with the same upper material may classify under completely different subheadings with different rates.