Harmonized Tariff Schedule of the United States · HTS code · HS 6401.99

6401.99.30

6401.99.30: Designed for use without closures

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 6401 Waterproof 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:
  2. Other footwear:
  3. 6401.99 Other:
  4. Other:
  5. 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:
  6. 6401.99.30 Designed for use without closures

What you pay

Importing into USA

Customs duty 25% standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 7.5%
    Applies to goods from
    China
    In force
    from 1 September 2019
    Legal act
    HTSUS 9903.88.15

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—25%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus50%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Same subheading in other tariffs

6401.99 Waterproof footwear with outer soles and uppers of rubber: other footwear, other

USA lines: 6401.99

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N327848 U.S. CBP 21 September 2022 · 6401.99.30.00

    The tariff classification of footwear from China

  • H303063 U.S. CBP 8 August 2019 · 6401.99.30

    Revocation of NY N295514; Classification of the Latex Rubber Boot Saver

  • N301962 U.S. CBP 19 December 2018 · 6401.99.30.00

    The tariff classification of footwear from Brazil

  • N284527 U.S. CBP 19 April 2017 · 6401.99.30.00

    The tariff classification of footwear from China

Legal notes

Chapter notes: Chapter 64 →

HTS code 6401.99.30 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 6401.99 (waterproof footwear with outer soles and uppers of rubber: other footwear, other).

The general duty is 25%, and quantities are declared in prs.

For the same subheading, the UK duty is 16%, the EU duty is 17%, the Türkiye duty is 17%, the Canada duty is 0%–20%, the Mexico duty is 35%, the Brazil duty is 35%, the Argentina duty is 20%, the Peru duty is 11%, the New Zealand duty is 0%–10%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 10%–20% and the Nigeria duty is 10%–20%.

The United States imported goods of subheading 6401.99 worth US$25m in 2024; the largest supplier was Canada.

Questions and answers

What is the USA import duty for HTS code 6401.99.30?

The general duty in the Harmonized Tariff Schedule of the United States is 25%; the supplementary unit is prs. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 6401.99.30 under US trade agreements?

Yes. The Special column reads “Free (AU, BH, CL, CO,D, IL, JO, KR, MA, OM,P, PA, PE,R,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 6401.99 as a whole, the largest supplier in 2024 was Canada (US$6m), followed by China.

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