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) | 10.5% |
|---|---|
| Special | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) |
| Other (Column 2) | 35% |
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
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9903.41.10 other +40% activeFootwear 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
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9903.88.15 section301 +7.5% activeExcept 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)
§ 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 58% · $5,800.00
| Duty breakdown | Rate | Amount | Source |
|---|---|---|---|
| Base dutyBase | 10.5% | $1,050.00 | 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 |
§ 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.
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Footwear 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
§ ORIGIN COMPARISONAlternative origin comparison
This compares tariff-only outcomes for the same HTS across origin countries. Freight, AD/CVD, exclusions, broker fees, and relocation cost are not included.
China → Vietnam
$750.00 tariff-only saving
| Origin | Total rate | Duty @ $10,000 | Delta vs baseline |
|---|---|---|---|
| China (CN) | 58% | $5,800.00 | — |
| Vietnam (VN) | 50.5% | $5,050.00 | -$750.00 |
| Mexico (MX) | 50.5% | $5,050.00 | -$750.00 |
| India (IN) | 50.5% | $5,050.00 | -$750.00 |
| South Korea (KR) | 50.5% | $5,050.00 | -$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) | 10.5% | 47.5% | 58% | $5,800.00 |
| Vietnam (VN) | 10.5% | 40% | 50.5% | $5,050.00 |
| Mexico (MX) | 10.5% | 40% | 50.5% | $5,050.00 |
| India (IN) | 10.5% | 40% | 50.5% | $5,050.00 |
| South Korea (KR) | 10.5% | 40% | 50.5% | $5,050.00 |
§ RELATED ENTRIESStatistical suffixes under HTS 6404.19.15
All 10-digit statistical reporting suffixes under 6404.19.15.
§ FAQFrequently asked questions
- What is the US import duty for HTS 6404.19.15?
- HTS 6404.19.15 (Footwear 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) has a general (MFN) column rate of 10.5%, 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 6404.19.15?
- 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.
- How do I compare duty from different countries for HTS 6404.19.15?
- Use the origin compare view to evaluate this HS code against alternative countries. The calculator applies each country-specific Chapter 99 overlay and the appropriate column rate.
- 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.