VOL. I · WASHINGTON TARIFF DECISION ASSISTANT · April 25, 2026
§ HTS 6405.10.00 · US import duty

With uppers of leather or composition leather

HTS 6405.10.00 covers With uppers of leather or composition leather, classified under HS chapter 64. The MFN (general column) base duty is 10%. 2 active Chapter 99 overlays apply: 9903.88.15 (section301 +7.5%); 9903.90.08 (other +0%). 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.

Other footwear: · With uppers of leather or composition leather
HTS CODE
6405.10.00
General (MFN)10%
SpecialFree (AU,BH, C…
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)10%
SpecialFree (AU,BH, CL,CO,D,E,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

  • 9903.88.15 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)
  • 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

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% 7.5% 17.5% $1,750.00
Vietnam (VN) 10% 0% 10% $1,000.00
Mexico (MX) 10% 0% 10% $1,000.00
India (IN) 10% 0% 10% $1,000.00
South Korea (KR) 10% 0% 10% $1,000.00

§ RELATED ENTRIESStatistical suffixes under HTS 6405.10.00

All 10-digit statistical reporting suffixes under 6405.10.00.

§ FAQFrequently asked questions

What is the US import duty for HTS 6405.10.00?
HTS 6405.10.00 (With uppers of leather or composition leather) has a general (MFN) column rate of 10%, 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 6405.10.00?
The following rules are attached in our snapshot: 9903.88.15 (section301), 9903.90.08 (other) — section301 / other. 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 6405.10.00?
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.