HTS 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
| Code | Description | Unit | General | Special | Column 2 | Source |
|---|---|---|---|---|---|---|
| 6406.10 | Uppers and parts thereof, other than stiffeners | USITC | ||||
| Formed uppers | ||||||
| Of leather or composition leather | ||||||
| 6406.10.05.00 | For men, youths and boys | prs. | 8.5% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 20% | USITC |
| 6406.10.10.00 | For other persons | prs. | 10% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 20% | USITC |
| Of textile materials | ||||||
| 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 | 10.5% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S, SG) | 20% | USITC | |
| 6406.10.20.31 | For men | prs. | 10.5% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S, SG) | 20% | USITC |
| 6406.10.20.61 | Other | prs. | 10.5% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S, SG) | 20% | USITC |
| Other | ||||||
| 6406.10.25.00 | Valued not over $3/pair | prs. | 33.6% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | 84% | USITC |
| 6406.10.30.00 | Valued over $3 but not over $6.50/pair | prs. | 63¢/pr. + 26.2% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | $1.58/pr. + 66% | USITC |
| 6406.10.35.00 | Valued over $6.50 but not over $12/pair | prs. | 62¢/pr. + 13.7% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | $1.58/pr. + 35% | USITC |
| 6406.10.40.00 | Valued over $12/pair | prs. | 7.5% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | 35% | USITC |
| Other | ||||||
| 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 | prs. | 6% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 35% | USITC |
| 6406.10.50.00 | Other | prs. | 26.2% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 66% | USITC |
| Other | ||||||
| 6406.10.60.00 | Of rubber or plastics | prs. | Free | 80% | USITC | |
| 6406.10.65.00 | Of leather | prs. | Free | 15% | USITC | |
| 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 | prs. | Free | 35% | USITC | |
| Other | ||||||
| Of cotton | ||||||
| 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 | prs. | 11.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 62.9% | USITC |
| 6406.10.77.00 | Other (369) | prs., kg | 11.2% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) | 62.9% | USITC |
| Other | ||||||
| 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 | prs. | 4.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 78.5% | USITC |
| 6406.10.90 | Other | 4.5% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 78.5% | USITC | |
| Of textile materials other than cotton | ||||||
| 6406.10.90.20 | Of wool or fine animal hair (469) | prs., kg | 4.5% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 78.5% | USITC |
| 6406.10.90.40 | Of man-made fibers (669) | prs., kg | 4.5% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 78.5% | USITC |
| 6406.10.90.60 | Other (899) | prs., kg | 4.5% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 78.5% | USITC |
| 6406.10.90.90 | Other | prs., kg | 4.5% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 78.5% | USITC |
| 6406.20.00.00 | Outer soles and heels, of rubber or plastics | prs., kg | 2.7% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% | USITC |
| 6406.90 | Other | USITC | ||||
| 6406.90.10.00 | Of wood | kg | 2.6% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 33 1/3% | USITC |
| Of other materials | ||||||
| 6406.90.15 | Of textile materials | 14.9% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 72% | USITC | |
| Of man-made fibers | ||||||
| Leg-warmers | ||||||
| 6406.90.15.05 | Containing 23 percent or more by weight of wool or fine animal hair (459) | doz., kg | 14.9% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 72% | USITC |
| 6406.90.15.10 | Other (659) | doz., kg | 14.9% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 72% | USITC |
| 6406.90.15.40 | Other (659) | doz., kg | 14.9% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 72% | USITC |
| Other | ||||||
| Leg-warmers | ||||||
| 6406.90.15.50 | Of cotton (359) | doz., kg | 14.9% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 72% | USITC |
| 6406.90.15.60 | Of wool or fine animal hair (459) | doz., kg | 14.9% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 72% | USITC |
| 6406.90.15.70 | Other (859) | doz., kg | 14.9% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 72% | USITC |
| 6406.90.15.80 | Other | doz., kg | 14.9% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 72% | USITC |
| 6406.90.30 | Of rubber or plastics | 5.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% | USITC | |
| 6406.90.30.30 | Bottoms | doz., kg | 5.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% | USITC |
| 6406.90.30.60 | Other | doz., kg | 5.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% | USITC |
| 6406.90.60.00 | Of leather | kg | Free | 15% | USITC | |
| 6406.90.90.00 | Other | kg | Free | 45% | USITC | |
The table scrolls sideways.
Source: USITC, Harmonized Tariff Schedule of the United States – 2026 HTS Revision 20, effective 28 September 2026. Heading 6406 at USITC
Not shown: the additional duties of Chapter 99 (such as Section 301 and Section 232), anti-dumping and countervailing duties, quotas and the legal notes.
This page is general information, not legal advice and not a classification decision. Tariff texts and rates change: check the publisher's current schedule, and ask the customs authority for a binding ruling where the answer matters.
All headings of chapter 64: Footwear, gaiters and the like; parts of such articles