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§ HTS 6403.99.90 · US import duty

Valued over $2.50/pair

Chapter
64
MFN base rate
10%
Active overlays
3
Scope
Active: other · section301

AD/CVD not evaluated. CBP determines binding classification at entry. Methodology →

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: · Other footwear, incorporating a protective metal toe-cap: · Other: · Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap · Footwear made on a base or platform of wood · Welt footwear · For men, youths and boys · Valued over $2.50/pair
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HTS CODE
6403.99.90
General (MFN)10%
SpecialFree (AU,BH, C…
Other (Column 2)20%
§99 overlays3

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)10%
SpecialFree (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG)
Other (Column 2)20%

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)
    Applies to China
  • 9903.90.08 other +0% active
    Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter

§ DUTY BREAKDOWNDuty breakdown

Duty ledger below is calculated on a $10,000 customs value. Fees, AD/CVD, and exclusions are not included here.

China (CN)
Total 57.5% · $5,750.00
Duty breakdown Rate Amount Source
Base dutyBase 10% $1,000.00 HTS General rate
Chapter 99 otherChapter 99 40% $4,000.00 9903.41.10
Chapter 99 section301Chapter 99 7.5% $750.00 9903.88.15
Chapter 99 otherChapter 99 0% $0.00 9903.90.08
Status: exact Methodology: tariff-ledger-v1 Data: d4c9e6f79bac8e84

§ CLASSIFICATION WATCH-OUTSClassification watch-outs

These sibling HTS entries share the same parent but differ in duty rate or Chapter 99 coverage. They are review prompts, not classification recommendations.

  • 6403.99.60.15
    House slippers
    Base rate: 8.5% Chapter 99: 2 Base rate differs from selected HTSChapter 99 coverage differs
  • 6403.99.60.25
    Work footwear
    Base rate: 8.5% Chapter 99: 2 Base rate differs from selected HTSChapter 99 coverage differs
  • 6403.99.75
    Valued not over $2.50/pair
    Base rate: 7% Chapter 99: 2 Base rate differs from selected HTSChapter 99 coverage differs

§ ORIGIN COMPARISONAlternative origin comparison

This compares tariff-only outcomes for the same HTS across origin countries. Freight, AD/CVD rate amounts, exclusions, broker fees, and relocation cost are not included — but active AD/CVD order counts per country are flagged below.

China → Vietnam
$750.00 tariff-only saving
Origin Total rate Duty @ $10,000 Delta vs baseline AD/CVD orders
China (CN) 57.5% $5,750.00 — —
Vietnam (VN) 50% $5,000.00 -$750.00 —
Mexico (MX) 50% $5,000.00 -$750.00 —
India (IN) 50% $5,000.00 -$750.00 —
South Korea (KR) 50% $5,000.00 -$750.00 —

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) 10% 47.5% 57.5% $5,750.00
Vietnam (VN) 10% 40% 50% $5,000.00
Mexico (MX) 10% 40% 50% $5,000.00
India (IN) 10% 40% 50% $5,000.00
South Korea (KR) 10% 40% 50% $5,000.00

§ RELATED ENTRIESStatistical suffixes under HTS 6403.99.90

All 10-digit statistical reporting suffixes under 6403.99.90.

§ RECENT CHANGESRecent US tariff policy notices

The 3 most recent Federal Register tariff notices in the Duty database. See the Changes timeline for the full list.

See all Federal Register actions →