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 — US Import Duty
Official Description
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: > Uppers and parts thereof, other than stiffeners: > 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
Hierarchy: 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 > Uppers and parts thereof, other than stiffeners > 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
US Duty Rates (2026 HTS)
Special Trade Program Rates
- FreeA, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG — see HTS General Notes for eligible countries
Possible Additional Duties
- Section 301 Brazil TariffThe duty provided in the applicable subheading + 25% (origin: BR)
- Section 301 "Forced Labor" AlgeriaThe duty provided in the applicable subheading + 12.5% (origin: DZ)
- Section 301 "Forced Labor" AngolaThe duty provided in the applicable subheading + 12.5% (origin: AO)
- Section 301 "Forced Labor" ArgentinaThe duty provided in the applicable subheading + 10% (origin: AR)
- Section 301 "Forced Labor" AustraliaThe duty provided in the applicable subheading + 12.5% (origin: AU)
- Section 301 "Forced Labor" BahamasThe duty provided in the applicable subheading + 12.5% (origin: BS)
Applicability depends on country of origin and date of entry. Run the calculator for the full duty stack.
Classification
- Chapter
- Chapter 64 — Footwear, Gaiters and the Like; Parts of Such Articles
- 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
Related Codes in this Heading
Common Questions
The general (MFN) duty rate for HS Code 6406.10.8500 (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) is 4.5%. Preferential rates apply under 1 special trade program for eligible countries of origin. Use the calculator for an exact landed-cost estimate.
Yes — Chapter 99 measures may apply, including Section 301 Brazil Tariff, Section 301 "Forced Labor" Algeria, Section 301 "Forced Labor" Angola, among others. Applicability depends on the country of origin and entry date.
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