6403.40.60.00
Other
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other footwear, incorporating a protective metal toe-cap
Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.
Duty rates
Column 1 (General / MFN)
8.5%
Column 2 (Non-NTR)
20%
Column 1 (Special / FTA)
Free
Eligible
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
Other Measure
9903.41.10
40%
ActiveFootwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
Effective from January 1, 2025
Rate-change history
What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.
-
NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)
Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026
See the change → -
Base rate HTS 2023
Column 1 general rate set to 8.5%.
Related CBP rulings
The tariff classification of footwear from Vietnam
Style 1203A879-A and style 1203A879-B are unisex (classified as women’s footwear), below-the-ankle, closed-toe, closed-heel, casual footwear with rubber/plastics outer soles. Both styles are similar except for upper materials. They resemble
The tariff classification of girls’ shoes from Hungary
Style 1740-57709 and 1810-57749 are closed-toe/closed-heel, above-the-ankle, girls’ boots. The external surface area of the uppers is predominately made of cowhide leather. Both styles are secured to the foot by two straps with hook and loo
The tariff classification of boys’ shoes from Hungary
All five boys’ casual shoes are valued at over $20 per pair. Style 1740-17709 and 1810-27709 are closed toe/closed heel, above-the-ankle, boy’s boots. The external surface area of the uppers is predominately made of cowhide leather. Both st
The tariff classification of casual shoes from China
Samples were examined and disposed of. The item submitted identified as “OSLO SLIPPER” WNFH25-SL-26530-1 is a woman’s, slip-on, below-the-ankle, casual shoe. The external surface area of the upper consists of 54 percent polyester textile, 3
The tariff classification of a casual shoe from Vietnam
In an email message you recanted your suggested classification and provided gender information. The Game Plan Square Toe P125406/W33190 is a woman’s lace-up casual shoe. It has a decorative whip stitch around the perimeter that helps to sec
The tariff classification of footwear from China
You have submitted descriptive literature and photographs for children’s footwear. Style J091-41700 CROCS TYPE SLIPPERS are children’s, closed toe/open heel, below the ankle, clog shoes. The shoe’s components consist of EVA foam rubber/plas
The tariff classification of footwear from Hungary
You have submitted descriptive literature and photographs for five styles of SZAMOS KIDS brand children’s footwear. Style #3318-10709 is a closed toe/closed heel, above the ankle, boy’s shoe. The external surface area of the upper (esau) is
The tariff classification of footwear from Hungary
You have submitted descriptive literature and photographs of SZAMOS KIDS brand children’s footwear. Style #1758-20553 is a closed-toe/closed-heel, above-the-ankle, boys shoe. The external surface area of the upper (esau) consists of cow nub
The tariff classification of footwear from Hungary
You have submitted descriptive literature and photographs. Gender information was submitted by email. SZAMOS KIDS brand, style # 1728-20326, style #1670-20709, and style # 1737-27719 are closed toe/closed heel, above-the-ankle, boy’s boots.
The tariff classification of footwear from Hungary
You have submitted descriptive literature and photographs. Gender information was submitted via email. SZAMOS brand, styles 2187-57234, 2189-47137, and 2182-55611, are closed toe/closed heel, above-the-ankle, below-the-knee, girl’s boots. T
The tariff classification of footwear from Vietnam
You have submitted descriptive literature and two samples. Additional value information was provided via email. “Circle.NY for Sam Edelman” brand styles Nash/556824 and Nora/556833 are closed toe, closed heel, below-the-ankle, woman’s, athl
The tariff classification of footwear from China or Vietnam
You have submitted descriptive literature and two samples. The sample will be returned as requested. Style names Black Ball and Black Ball Kiltie are men’s, closed toe/closed heel, below the ankle shoes designed for golf. The styles are the
Other codes in heading 6403
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 6403.40.60.00 from each major US trading partner.
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