HTS code for shoes and footwear (2026)
Most imported shoes and footwear are classified in headings 6402, 6403, 6404 or 6405, depending on the upper material and outer sole material. A large share of athletic footwear with textile uppers falls under 6404.11.90.50 at a general rate of 20%, while leather-upper dress and casual shoes for men most often land under 6403.99.60.75 at 8.5%. The single attribute that most frequently moves a shoe from one line to another is the material of the upper.
Ankle coverage, construction method (welt versus non-welt), gender or age of the intended wearer, and per-pair value are secondary factors that determine the correct 10-digit statistical suffix once the upper and sole materials are established.
Candidate HTS lines for shoes and footwear
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 6404.11.90.50 | Other (prs.) Footwear with outer soles of rubber or plastics: › Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: › Other: › Valued over $12/pair › For women: Use when: Textile-upper athletic, tennis, basketball, gym or training shoes with rubber or plastics outer soles, valued over $12 per pair, for women. | 20% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) |
| 6403.99.60.75 | Other (prs.) Other footwear: › Other: › Other: › Other: › Other: › For men, youths and boys › Other: › Other: › For men: Use when: Leather-upper, non-ankle-covering dress or casual shoe with a rubber, plastics, leather or composition leather outer sole, for men, not welt construction. | 8.5% | Free (AU,BH,CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) |
| 6403.91.60.75 | Other (prs.) Other footwear: › Covering the ankle: › Other: › Other: › For men, youths and boys › Other: › Other: › For men: Use when: Leather-upper boot or shoe covering the ankle, with rubber or plastics outer sole, for men, not welt construction. | 8.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) |
| 6403.91.90.45 | Other (prs.) Other footwear: › Covering the ankle: › Other: › Other: › For other persons › Other: › For women: Use when: Leather-upper boot or shoe covering the ankle, with rubber or plastics outer sole, for women, not welt construction. | 10% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) |
| 6403.51.90.30 | Other (prs.) Other footwear with outer soles of leather: › Covering the ankle: › Other: › Other: › For other persons › For women: Use when: Leather-upper ankle-covering shoe or boot with a leather outer sole, for women, not welt construction. | 10% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) |
| 6403.59.60.60 | Other (prs.) Other footwear with outer soles of leather: › Other: › Other: › Other: › For men, youths and boys › For men: Use when: Leather-upper, non-ankle-covering shoe with a leather outer sole, for men. | 8.5% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) |
| 6403.99.40.55 | Other (prs.) Other footwear: › Other: › Other: › Other: › Welt footwear › Other: › For men: Use when: Leather-upper, non-ankle-covering welt shoe with rubber, plastics, leather or composition leather outer sole, for men. | 5% | Free (AU,BH, CL,CO,D,E,IL,JO,KR,MA, OM,P,PA,PE,R,S,SG) |
| 6402.99.90.95 | Other (prs.) Other footwear: › Other: › Other: › Other: › Other: › Valued over $12/pair › Other: Use when: Rubber or plastics upper and outer sole shoe not covering the ankle, valued over $12 per pair, not a sandal or slip-on type. | 20% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) |
| 6402.99.49.80 | Other (prs.) Other footwear: › Other: › Other: › Other: › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.33 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: › Other › Other: Use when: Rubber or plastics upper and outer sole shoe with open toes or open heels, or slip-on type held without laces or buckles, not otherwise excluded. | 37.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA,P, PA,PE,OM,R,S,SG) |
| 6405.10.00.30 | For men (prs.) With uppers of leather or composition leather Use when: Leather or composition leather upper shoe that does not fit heading 6402 or 6403 or 6404 because the outer sole material is not rubber, plastics, leather or composition leather, for men. | 10% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) |
| 6402.20.00.00 | Footwear with upper straps or thongs assembled to the sole by means of plugs (zoris) (prs.) Use when: Footwear with rubber or plastics uppers and soles where upper straps or thongs are assembled to the sole by means of plugs (zoris). | Free | |
| 6404.11.20.60 | For women (prs.) Footwear with outer soles of rubber or plastics: › Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: › Having uppers 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 Use when: Sports footwear with rubber or plastics outer sole where over 50 percent of the external surface area of the upper is leather, for women. | 10.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) |
Chapter 99 duties and claims that attach to these lines today
Section 301 China
- 9903.88.15 Section 301 China, +7.5%, applies to 6404.11.90.50, 6403.99.60.75, 6403.91.60.75, 6403.91.90.45, 6403.51.90.30, 6403.59.60.60, 6403.99.40.55, 6402.99.90.95, 6402.99.49.80, 6405.10.00.30, 6404.11.20.60 9903.88.15 Explained: Section 301 China List 4, 7.5% Duty Rate
Russia
- 9903.90.08 Russia, claim or exemption heading, no additional duty, applies to 6403.91.60.75, 6403.91.90.45, 6405.10.00.30 9903.90.08 Explained: 35% Russia Column 2 Duty for Importers
Section 201 Safeguard
- 9903.41.10 Section 301 Japan, 40%, applies to 6403.99.60.75, 6403.91.60.75, 6403.91.90.45, 6403.51.90.30, 6403.59.60.60, 6403.99.40.55, 6404.11.20.60
Each applicable Chapter 99 heading is reported as its own line beside the classification. Its duty is separate from the general rate above; most programs charge it on top, and a heading's own text says how it is assessed.
What decides the line
The classifier first identifies the upper material. If both the outer sole and upper are rubber or plastics, the shoe goes to heading 6402. If the upper is leather (and the outer sole is rubber, plastics, leather or composition leather), the shoe goes to heading 6403. If the upper is textile and the outer sole is rubber or plastics, the shoe goes to heading 6404. Footwear that does not fit 6402, 6403 or 6404 goes to heading 6405.
Within 6403, the classifier next asks whether the outer sole is leather. A leather outer sole leads to subheadings 6403.51 (ankle-covering) or 6403.59 (other), while rubber or plastics outer soles lead to 6403.91 (ankle-covering) or 6403.99 (other).
The next check is ankle coverage: does the shoe cover the ankle? Ankle-covering styles route to 6403.91 or 6403.51, and non-ankle-covering styles to 6403.99 or 6403.59. Within ankle-covering leather-upper lines, welt construction splits 6403.91.30 (5% general rate) from 6403.91.60 or 6403.91.90 (8.5% or 10%).
Finally, gender or age designation (men, youths and boys versus other persons including women) and, for 6404 athletic footwear, the per-pair value determine the statistical suffix and, in some cases, a different duty rate. For 6404.11, value brackets of not over $6.50, over $6.50 but not over $12, and over $12 per pair each carry a distinct rate.
Common mistakes
- Classifying athletic shoes with a textile upper and rubber sole under 6403 rather than 6404.11, because the buyer describes them as leather-trimmed: if over 50 percent of the upper external surface area is leather the correct line is 6404.11.20.60, otherwise 6404.11.89.60 or 6404.11.90.50 applies.
- Using the women's ankle-boot line 6403.91.90.45 for a men's ankle boot: the men's non-welt ankle-covering leather-upper line is 6403.91.60.75 at 8.5%, not 10%.
- Reporting one-piece molded plastics sandals under 6402.99.49.80 (37.5%) instead of 6402.99.27.90 (3%), which covers sandals and similar footwear of plastics produced in one piece by molding with over 90 percent of the upper external surface area being rubber or plastics.
- Omitting the applicable Chapter 99 heading as a separate line on the entry: 9903.88.15 adds 7.5% on top of the general rate for goods of China, and 9903.41.10 adds 40% for goods of Japan, and each must be filed as its own line item.
- Classifying zoris or plug-assembled thong sandals under a general rubber or plastics footwear subheading rather than 6402.20.00.00, which carries a Free general rate and covers footwear with upper straps or thongs assembled to the sole by means of plugs.
Frequently asked questions
What is the general import duty rate for most leather dress shoes?
Leather-upper, non-ankle-covering dress or casual shoes for men under 6403.99.60.75 carry a general (column 1) rate of 8.5%. Ankle-covering leather-upper boots for women under 6403.91.90.45 carry 10%. Welt-construction leather-upper shoes, such as those under 6403.99.40.55, carry a lower general rate of 5%. Special rates of Free apply to imports from AU, BH, CL, CO, D, IL, JO, KR, MA, OM, P, PA, PE, R, S and SG where indicated in each line.
Which HTS code applies to sneakers and athletic shoes?
Athletic footwear described as tennis shoes, basketball shoes, gym shoes, training shoes and the like with textile uppers and rubber or plastics outer soles falls in heading 6404.11. The specific 10-digit line depends on value per pair and gender: women's shoes valued over $12 per pair use 6404.11.90.50 at 20%; women's shoes valued over $6.50 but not over $12 use 6404.11.89.60 at 90¢/pr. + 20%; and women's shoes valued over $3 but not over $6.50 use 6404.11.79.60 at 90¢/pr. + 37.5%. If over 50 percent of the external surface area of the upper is leather, use 6404.11.20.60 at 10.5% regardless of value.
What do the Chapter 99 provisions like 9903.88.15 and 9903.41.10 mean for footwear imports?
Chapter 99 provisions are additional duties applied on top of the general column 1 rate. Provision 9903.88.15 (Section 301 China) adds +7.5% to the general rate for footwear sourced from China; it appears on most lines in headings 6402, 6403 and 6404 in the facts above. Provision 9903.41.10 (Section 301 Japan) adds +40% and is attached to most leather-upper lines in heading 6403. Each applicable Chapter 99 heading must be entered as its own separate line on the entry alongside the classification line.
Is there a separate code for ankle boots versus regular shoes?
Yes. The HTSUS distinguishes footwear covering the ankle from footwear that does not. For leather-upper shoes with rubber or plastics outer soles for men, ankle-covering styles use 6403.91.60.75 (8.5% general) while non-ankle-covering styles use 6403.99.60.75 (8.5% general). For women, ankle-covering styles use 6403.91.90.45 (10% general). With a leather outer sole, ankle-covering women's styles use 6403.51.90.30 (10% general) and welt ankle-covering styles use 6403.51.30.60 or 6403.91.30.80 (5% general).
Do flip-flops and molded sandals have their own code?
Yes. Footwear with upper straps or thongs assembled to the sole by means of plugs (zoris) is specifically classified under 6402.20.00.00 at a general rate of Free. One-piece molded plastics sandals where over 90 percent of the upper external surface area is rubber or plastics use 6402.99.27.90 at a general rate of 3%. Open-toe or open-heel slip-on footwear of rubber or plastics that does not meet those specific descriptions falls under 6402.99.49.80 at 37.5%, so correct identification of construction method matters significantly for duty.
Does the country of origin affect which HTS code I use?
The 10-digit classification code itself does not change based on country of origin. However, the duty owed does change. Goods from China are subject to the additional duty under 9903.88.15 (+7.5%) where that provision is attached to the line. Goods from Japan are subject to the additional duty under 9903.41.10 (+40%) where attached. Goods from AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, R, S and SG may qualify for the Free special rate shown in column 1. Confirm current applicability in the HTSUS or with a licensed broker.