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) | 6% |
|---|---|
| Special | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) |
| Other (Column 2) | 35% |
| Units | prs. |
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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9903.88.15 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 13.5% · $1,350.00
| Duty breakdown | Rate | Amount | Source |
|---|---|---|---|
| Base dutyBase | 6% | $600.00 | HTS General rate |
| 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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For men, youths and boys
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For other persons
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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
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Other
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Of rubber or plastics
§ 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) | 13.5% | $1,350.00 | — |
| Vietnam (VN) | 6% | $600.00 | -$750.00 |
| Mexico (MX) | 6% | $600.00 | -$750.00 |
| India (IN) | 6% | $600.00 | -$750.00 |
| South Korea (KR) | 6% | $600.00 | -$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) | 6% | 7.5% | 13.5% | $1,350.00 |
| Vietnam (VN) | 6% | 0% | 6% | $600.00 |
| Mexico (MX) | 6% | 0% | 6% | $600.00 |
| India (IN) | 6% | 0% | 6% | $600.00 |
| South Korea (KR) | 6% | 0% | 6% | $600.00 |
§ RELATED ENTRIESRelated HS codes in the same chapter
Adjacent lines under the same HTS chapter. Pick the most specific match for your product.
- 6401Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes:
- 6401.10.00.00Footwear incorporating a protective metal toe-cap
- 6401.92Covering the ankle but not covering the knee:
- 6401.92.30.00Ski-boots and snowboard boots
- 6401.92.60.00Having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined
- 6401.92.90Other
- 6401.92.90.30Work footwear
- 6401.92.90.60Other
- 6401.99Other:
- 6401.99.10.00Covering the knee
§ FAQFrequently asked questions
- What is the US import duty for HTS 6406.10.45.00?
- HTS 6406.10.45.00 (Of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) 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 6%, plus 1 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 6406.10.45.00?
- The following rules are attached in our snapshot: 9903.88.15 (section301) — 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 6406.10.45.00 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.