Importing shoes
Verified 1 official source
Short answer
Footwear duties vary more widely than almost any other consumer category. Chapter 64 distinguishes by upper material, sole material, construction method, and whether the shoe covers the ankle.
What determines the rate
- Upper material (leather, textile, rubber, plastics)
- Outer sole material
- Whether the footwear covers the ankle
- Construction method and whether it is protective or sports footwear
Subheadings commonly involved
Illustrative only — these show how the schedule divides this category. ImportCost does not publish a rate here because the legal rate attaches to a specific 8-digit subheading and must be read from the current official schedule.
- 6403.99Footwear with leather uppers, not covering the ankle
- 6404.11Sports footwear with textile uppers and rubber/plastic soles
- 6402.99Other footwear with rubber or plastics uppers and soles
Country considerations
- China: many footwear subheadings fall within Section 301 scope.
- Some footwear subheadings carry unusually high general rates — verify before estimating.
Common questions
Sources
- retrieved
- 2026-08-09
Primary source of truth for Column 1 general rates, special rates, and Chapter 99 subheadings.