VOL. I · WASHINGTON TARIFF DECISION ASSISTANT · April 25, 2026
§ HTS 6406.20.00.00 · US import duty

Outer soles and heels, of rubber or plastics

HTS 6406.20.00.00 covers Outer soles and heels, of rubber or plastics, classified under HS chapter 64. The MFN (general column) base duty is 2.7%. 1 active Chapter 99 overlay apply: 9903.88.15 (section301 +7.5%). 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.

Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: · Outer soles and heels, of rubber or plastics
HTS CODE
6406.20.00.00
General (MFN)2.7%
SpecialFree (A*,AU,BH…
Other (Column 2)80%
§99 overlays1

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)2.7%
SpecialFree (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Other (Column 2)80%
Unitsprs., kg

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)

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) 2.7% 7.5% 10.2% $1,020.00
Vietnam (VN) 2.7% 0% 2.7% $270.00
Mexico (MX) 2.7% 0% 2.7% $270.00
India (IN) 2.7% 0% 2.7% $270.00
South Korea (KR) 2.7% 0% 2.7% $270.00

§ RELATED ENTRIESRelated HS codes in the same chapter

Adjacent lines under the same HTS chapter. Pick the most specific match for your product.

§ FAQFrequently asked questions

What is the US import duty for HTS 6406.20.00.00?
HTS 6406.20.00.00 (Outer soles and heels, of rubber or plastics) has a general (MFN) column rate of 2.7%, 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 6406.20.00.00?
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 6406.20.00.00 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.