HEADING 6406
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:
Part of Chapter 64 — Footwear and Parts, Section XII.
Subheadings and tariff lines
6406.10Uppers and parts thereof, other than stiffeners:
6406.10D01Formed uppers:
6406.10D02Of leather or composition leather:
6406.10.05.00For men, youths and boys
6406.10.10.00For other persons
6406.10D03Of textile materials:
6406.10.20Of 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
6406.10.20.31For men
6406.10.20.61Other
6406.10D04Other:
6406.10.25.00Valued not over $3/pair
6406.10.30.00Valued over $3 but not over $6.50/pair
6406.10.35.00Valued over $6.50 but not over $12/pair
6406.10.40.00Valued over $12/pair
6406.10D05Other:
6406.10.45.00Of 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
6406.10.50.00Other
6406.10D06Other:
6406.10.60.00Of rubber or plastics
6406.10.65.00Of leather
6406.10.70.00Of 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
6406.10D07Other:
6406.10.70.00D08Of cotton:
6406.10.72.00Uppers 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
6406.10.77.00Other (369)
6406.10.70.00D09Other:
6406.10.85.00Uppers 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
6406.10.90Other
6406.10.90D10Of textile materials other than cotton:
6406.10.90.20Of wool or fine animal hair (469)
6406.10.90.40Of man-made fibers (669)
6406.10.90.60Other (899)
6406.10.90.90Other
6406.20.00.00Outer soles and heels, of rubber or plastics
6406.90Other:
6406.90.10.00Of wood
6406.90D11Of other materials:
6406.90.15Of textile materials
6406.90.15D12Of man-made fibers:
6406.90.15D13Leg-warmers:
6406.90.15.05Containing 23 percent or more by weight of wool or fine animal hair (459)
6406.90.15.10Other (659)
6406.90.15.40Other (659)
6406.90.15D14Other:
6406.90.15D15Leg-warmers:
6406.90.15.50Of cotton (359)
6406.90.15.60Of wool or fine animal hair (459)
6406.90.15.70Other (859)
6406.90.15.80Other
6406.90.30Of rubber or plastics
6406.90.30.30Bottoms
6406.90.30.60Other
6406.90.60.00Of leather
6406.90.90.00Other
Recent CBP rulings on heading 6406
N361282
June 2, 2026
The tariff classification of a leather boot upper from Dominican Republic
N359644
March 31, 2026
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
N355798
December 17, 2025
The classification, country of origin, marking and trade program eligibility of a DIY Knit Shoe Kit
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)
N350928
July 17, 2025
The tariff classification of footwear insoles from China
N349986
July 8, 2025
The tariff classification of footwear inserts from China
N349967
July 8, 2025
The tariff classification of footwear inserts from China
N349485
June 27, 2025
The tariff classification of Duran shoes, Invisa Brace AFOs, InvisaSole insoles, and toe-lift wedges from China
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
N348553
May 29, 2025
The tariff classification of a footwear part from Canada
H330775
March 12, 2024
Affirmation of NY N326427; Tariff classification of footwear insoles
Classifying products under 6406?
TariffLens picks the right 10-digit code with GRI reasoning and cited rulings.
Book a demo →