Section XII · Footwear, gaiters and the like; parts of such articles
6406.10
Uppers and parts thereof, other than stiffeners:
Chapter
Footwear, gaiters and the like; parts of such articles
Heading
The product family within the chapter
Subheading
The specific good, identical worldwide
The first six digits are the same in every country that uses the Harmonized System. The United States adds two more for the tariff rate and, often, two more for statistics — which is why the rates below are listed against 8- and 10-digit numbers rather than against this code.
How the schedule reaches this code
- 64Footwear, gaiters and the like; parts of such articles
- 6406Parts 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:
- Uppers and parts thereof, other than stiffeners:
Published US duty rates
Duty is set at the 8- or 10-digit line, not at this 6-digit subheading, so more than one rate can sit under this code.
- 6406.10.05.00For men, youths and boysprs.
- General
- 8.5%
- Special (FTA)
- Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG)
- Column 2
- 20%
Only if the goods qualify under one of these programs.
Countries without normal trade relations.
- 6406.10.10.00For other personsprs.
- General
- 10%
- Special (FTA)
- Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG)
- Column 2
- 20%
Only if the goods qualify under one of these programs.
Countries without normal trade relations.
- 6406.10.20Of 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
- General
- 10.5%
- Special (FTA)
- Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S, SG)
- Column 2
- 20%
Only if the goods qualify under one of these programs.
Countries without normal trade relations.
- 6406.10.25.00Valued not over $3/pairprs.
- General
- 33.6%
- Special (FTA)
- Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG)
- Column 2
- 84%
Only if the goods qualify under one of these programs.
Countries without normal trade relations.
- 6406.10.30.00Valued over $3 but not over $6.50/pairprs.
- General
- 63¢/pr. + 26.2%
- Special (FTA)
- Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG)
- Column 2
- $1.58/pr. + 66%
Only if the goods qualify under one of these programs.
Countries without normal trade relations.
- 6406.10.35.00Valued over $6.50 but not over $12/pairprs.
- General
- 62¢/pr. + 13.7%
- Special (FTA)
- Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG)
- Column 2
- $1.58/pr. + 35%
Only if the goods qualify under one of these programs.
Countries without normal trade relations.
- 6406.10.40.00Valued over $12/pairprs.
- General
- 7.5%
- Special (FTA)
- Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG)
- Column 2
- 35%
Only if the goods qualify under one of these programs.
Countries without normal trade relations.
- 6406.10.45.00Of 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 weatherprs.
- General
- 6%
- Special (FTA)
- Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG)
- Column 2
- 35%
Only if the goods qualify under one of these programs.
Countries without normal trade relations.
- 6406.10.50.00Otherprs.
- General
- 26.2%
- Special (FTA)
- Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG)
- Column 2
- 66%
Only if the goods qualify under one of these programs.
Countries without normal trade relations.
- 6406.10.60.00Of rubber or plasticsprs.
- General
- Free
- Special (FTA)
- —
- Column 2
- 80%
No preferential rate published.
Countries without normal trade relations.
- 6406.10.65.00Of leatherprs.
- General
- Free
- Special (FTA)
- —
- Column 2
- 15%
No preferential rate published.
Countries without normal trade relations.
- 6406.10.70.00Of textile materials 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 leatherprs.
- General
- Free
- Special (FTA)
- —
- Column 2
- 35%
No preferential rate published.
Countries without normal trade relations.
- 6406.10.72.00Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materialsprs.
- General
- 11.2%
- Special (FTA)
- Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
- Column 2
- 62.9%
Only if the goods qualify under one of these programs.
Countries without normal trade relations.
- 6406.10.77.00Other (369)prs., kg
- General
- 11.2%
- Special (FTA)
- Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG)
- Column 2
- 62.9%
Only if the goods qualify under one of these programs.
Countries without normal trade relations.
- 6406.10.85.00Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materialsprs.
- General
- 4.5%
- Special (FTA)
- Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
- Column 2
- 78.5%
Only if the goods qualify under one of these programs.
Countries without normal trade relations.
- 6406.10.90Other
- General
- 4.5%
- Special (FTA)
- Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG)
- Column 2
- 78.5%
Only if the goods qualify under one of these programs.
Countries without normal trade relations.
Schedule footnotes
- See 9903.88.15.
A reference to Chapter 99 means an additional action — a Section 232 or 301 measure, an exclusion, or a quota — applies on top of the rate above.
This is the listed rate. Antidumping and countervailing duty orders, Chapter 99 actions and preference qualification all change what is actually collected, and classification is a judgement about your goods. Verify with your licensed customs broker before you file.
Other subheadings in heading 6406
Source: U.S. International Trade Commission (USITC) — 2026 HTS Revision 12, released 2026-07-21, published at hts.usitc.gov. A U.S. Government work in the public domain.