6406.90.60.00

Of leather

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: Other: Of other materials

Unit: kg Heading: 6406 Chapter: 64 As of August 15, 2026

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)

Free

Column 2 (Non-NTR)

15%

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)

9903.90.08

35%

Active

Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter

Applies to origin: RU, BY

Effective from April 5, 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.

  1. 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 →
  2. Base rate HTS 2023

    Column 1 general rate set to Free.

Related CBP rulings

N362483 July 15, 2026

The tariff classification of a leather boot upper from the Dominican Republic

The submitted photographs and description for Item# 3362 depict a woman’s closed-toe, closed-heel, work boot style, casual, boot upper constructed from sewn together leather pieces. The shaft of the boot upper extends above the ankle and ha

N361282 June 2, 2026

The tariff classification of a leather boot upper from Dominican Republic

The submitted photographs and description for Item# 3375A depict a man’s closed-toe, closed-heel, casualboot upper extending above the ankle but below the knee. The boot upper is constructed from sewn leatherpieces with five pairs of eyelet

N359644 March 31, 2026

The classification, country of origin, and marking of four DIY Crochet Shoe Kits

The classification, country of origin, and marking of four DIY Crochet Shoe Kits

N358854 February 27, 2026

The classification, country of origin, marking, and trade program eligibility of a DIY Crochet Shoe Kit

The classification, country of origin, marking, and trade program eligibility of a DIY Crochet Shoe Kit

N355798 December 17, 2025

The classification, country of origin, marking and trade program eligibility of a DIY Knit Shoe Kit

are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CF

N351803 August 20, 2025

The tariff classification, country of origin, and status of leg gaiters from Mexico under the United States-Mexico-Canada Agreement (USMCA)

The tariff classification, country of origin, and status of leg gaiters from Mexico under the United States-Mexico-Canada Agreement (USMCA)

N350928 July 17, 2025

The tariff classification of footwear insoles from China

The items under consideration are thin, firm (and firm/flexible) footwear insoles/inserts identified as: Thrive Orthopedic brand Carbon Fiber Foot Plate/Flexible Carbon Fiber Foot Plate, the Morton’s Extension Carbon Fiber Foot Plate/Morton

N349986 July 8, 2025

The tariff classification of footwear inserts from China

The five imported items are multi-layered footwear inserts that are designed to help relieve foot pain including plantar fasciitis, heel pain and metatarsalgia. They do not cure any physical abnormalities or conditions. The Pure Stride Ultr

N349967 July 8, 2025

The tariff classification of footwear inserts from China

The five imported items are multi-layered footwear inserts that are designed to help relieve foot pain including plantar fasciitis, heel pain and metatarsalgia. They do not cure any physical abnormalities or conditions and are not imported

N349485 June 27, 2025

The tariff classification of Duran shoes, Invisa Brace AFOs, InvisaSole insoles, and toe-lift wedges from China

A Complete Orthopedic Kit (IS-M01) consists of a pair of life style Duran Shoes (BOOT-A), a pair of I nvisaBrace AFOs (Ankle-foot orthosis) (BRACE-B, pre-installed in the shoes), a pair of InvisaSole Modular Insoles (INSL-C), and a Toe-Lift

N349265 June 18, 2025

The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of gaiters from El Salvadore

The leg gaiters are principally made up of polyester mesh fabric, polyester bias tape, and nylon hook and loop strips for closure. Rolls of the polyester mesh fabric, bias tape, and hook and loop strips of China origin, are shipped to El Sa

N348553 May 29, 2025

The tariff classification of a footwear part from Canada

Swenco Limited’s Steel-Flex® brand puncture resistant sole plates are parts of footwear. They are composed of high strength stainless steel from Italy and carbon steel from the United States. The steel is imported into Canada where it is cu

Other codes in heading 6406

6406.10.05.00 For men, youths and boys 6406.10.10.00 For other persons 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 6406.10.20.31 For men 6406.10.20.61 Other 6406.10.25.00 Valued not over $3/pair 6406.10.30.00 Valued over $3 but not over $6.50/pair 6406.10.35.00 Valued over $6.50 but not over $12/pair 6406.10.40.00 Valued over $12/pair 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 6406.10.50.00 Other 6406.10.60.00 Of rubber or plastics 6406.10.65.00 Of leather 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 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 6406.10.77.00 Other (369) 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 6406.10.90 Other 6406.10.90.20 Of wool or fine animal hair (469) 6406.10.90.40 Of man-made fibers (669)

View all codes in heading 6406 →

Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 6406.90.60.00 from each major US trading partner.

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