VOL. I · WASHINGTON TARIFF DECISION ASSISTANT · April 25, 2026
§ HTS 6403.20.00.00 · US import duty

Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe

HTS 6403.20.00.00 covers Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe, classified under HS chapter 64. The MFN (general column) base duty is Free. 2 active Chapter 99 overlays apply: 9903.41.10 (other +40%); 9903.88.15 (section301 +7.5%). Imports from China typically incur the Section 301 / IEEPA additional duties listed above; imports from Vietnam, Mexico, India and other origins generally pay only the MFN base unless an origin-specific overlay applies. Antidumping (AD) and countervailing duty (CVD) cases are NOT evaluated on this page — check ADCVD orders separately. Source: USITC HTS release 2026HTSRev6. CBP determines the binding classification and duty at entry.

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: · Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
HTS CODE
6403.20.00.00
General (MFN)Free
Other (Column 2)20%
§99 overlays2

Base tariff columnsBase tariff columns

Column rates from the USITC HTS export. The column that applies depends on origin and trade-program eligibility.

General (MFN)Free
Special
Other (Column 2)20%
Unitsprs.

Official source: USITC Harmonized Tariff Schedule. Duty at entry is determined by US Customs and Border Protection (CBP). AD/CVD and product-specific exclusions are not evaluated by default.

Chapter 99 overlaysChapter 99 overlays

  • 9903.41.10 other +40% active
    Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
  • 9903.88.15 section301 +7.5% active
    Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)

Sample duty by originSample duty by origin

Illustrative calculation at USD 10,000 customs value, standard (non-preferential) claim. Chapter 99 additional duties applied where status is active.

Origin Base rate Chapter 99 Total rate Duty (USD)
China (CN) 0% 47.5% 47.5% $4,750.00
Vietnam (VN) 0% 40% 40% $4,000.00
Mexico (MX) 0% 40% 40% $4,000.00
India (IN) 0% 40% 40% $4,000.00
South Korea (KR) 0% 40% 40% $4,000.00

§ RELATED ENTRIESRelated HS codes in the same chapter

Adjacent lines under the same HTS chapter. Pick the most specific match for your product.

§ FAQFrequently asked questions

What is the US import duty for HTS 6403.20.00.00?
HTS 6403.20.00.00 (Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe) has a general (MFN) column rate of Free, plus 2 active Chapter 99 overlay(s) that may apply depending on origin (for example, Section 301 or IEEPA actions). Final duty is determined by CBP at entry.
Which Chapter 99 rules are currently linked to HTS 6403.20.00.00?
The following rules are attached in our snapshot: 9903.41.10 (other), 9903.88.15 (section301) — other / section301. Each rule has its own country scope and effective dates — check the rule detail on this page for the additional rate and status before applying it to your shipment.
Why is HTS 6403.20.00.00 a 10-digit statistical suffix?
The 10-digit format is used for CBP entry reporting to track quantity / form; actual column rates are typically set at the 6- or 8-digit parent subheading, and this page inherits those rates. Use the Chapter breadcrumb above to see sibling tariff lines within the same chapter. This page is marked noindex because the duty-relevant signal lives at the parent level.
Is this the binding duty determination?
No. This page is a reference built on USITC + Federal Register open data. The binding classification and duty amount is determined by CBP at entry. AD/CVD and product-specific exclusions require separate review.