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VOL. I · WASHINGTON TARIFF DECISION ASSISTANT · April 26, 2026
§ HTS 6404.19.20 · US import duty

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

HTS 6404.19.20 covers 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, classified under HS chapter 64. The MFN (general column) base duty is 37.5%. No Chapter 99 overlays are active. 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 textile materials: · Other: · 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
HTS CODE
6404.19.20
General (MFN)37.5%
SpecialFree (AU,BH,CL…
Other (Column 2)66%
§99 overlays0

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)37.5%
SpecialFree (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)
Other (Column 2)66%

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

No Chapter 99 overlays are currently linked to this HS code.

§ 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 37.5% · $3,750.00
Duty breakdown Rate Amount Source
Base dutyBase 37.5% $3,750.00 HTS General rate
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.

  • 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
    Base rate: 10.5% Chapter 99: 2 Base rate differs from selected HTSChapter 99 coverage differs

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) 37.5% 0% 37.5% $3,750.00
Vietnam (VN) 37.5% 0% 37.5% $3,750.00
Mexico (MX) 37.5% 0% 37.5% $3,750.00
India (IN) 37.5% 0% 37.5% $3,750.00
South Korea (KR) 37.5% 0% 37.5% $3,750.00

§ RELATED ENTRIESStatistical suffixes under HTS 6404.19.20

All 10-digit statistical reporting suffixes under 6404.19.20.

§ FAQFrequently asked questions

What is the US import duty for HTS 6404.19.20?
HTS 6404.19.20 (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) has a general (MFN) column rate of 37.5%. No Chapter 99 overlays are currently linked to this line. Final duty is determined by CBP at entry.
Does Section 301 or IEEPA tariff apply to HTS 6404.19.20?
No Chapter 99 overlay is linked to this line in our current snapshot. That means no Section 301, IEEPA, or reciprocal additional duty is mechanically attached. Always double-check against the latest Federal Register for proclamations that may not yet be reflected in the HTS export.
How do I compare duty from different countries for HTS 6404.19.20?
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.