Harmonized Tariff Schedule of the United States · HTS code · HS 6402.99

6402.99.08

6402.99.08: Rubber and plastic shoes (not ankle-covering): Footwear 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

Rubber and plastic shoes (not ankle-covering)

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. 6402 Other footwear with outer soles and uppers of rubber or plastics:
  2. Other footwear:
  3. 6402.99 Other:
  4. Incorporating a protective metal toe-cap:
  5. Other:
  6. 6402.99.08 Footwear 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

What you pay

Importing into USA

Customs duty 37.5% 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)—37.5%
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, Belarus66%

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

6402.99 Other footwear with outer soles and uppers of rubber: other footwear, other

UK 16% Third-country duty 9 tariff lines EU 16.8% – 17% Third-country duty 9 tariff lines · average 16.8% Türkiye 16.8% – 17% Third-country duty 9 tariff lines · average 16.8% Canada 17.5% Third-country duty 5 tariff lines Mexico 35% Third-country duty 23 tariff lines Brazil 35% Third-country duty 2 tariff lines Argentina Free – 20% Third-country duty 14 tariff lines · average 12.9% Peru 11% Third-country duty 2 tariff lines New Zealand Free – 10% Third-country duty 9 tariff lines · average 8.9% Japan specific or compound duty Third-country duty 4 tariff lines Taiwan Free – 7.5% Third-country duty 17 tariff lines · average 7.1% GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 2 tariff lines North Macedonia 20% – 25% Third-country duty 9 tariff lines · average 24.4% Nigeria 10% – 20% Third-country duty 3 tariff lines · average 16.7%

USA lines: 6402.99

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.

  • N362528 U.S. CBP 22 July 2026 · 6402.99.31.65

    The tariff classification of Traction Overshoes/Crampons and a Camping Stool from South Korea

  • N362166 U.S. CBP 1 July 2026 · 6402.99.80.31

    The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of men’s footwear produced in El Salvador.

  • N361892 U.S. CBP 29 June 2026 · 6402.99.90.05

    The tariff classification of athletic footwear from Vietnam

  • N361820 U.S. CBP 15 June 2026 · 6402.99.31.65

    The tariff classification of a woman’s flat shoe from Vietnam

  • 600009881 HMRC 20 February 2024 – 19 February 2027 · 6402 99 93 00

    A Unisex shoe, not covering the ankle, with a detachable gaiter which has an insole of 24cm or over. The composition of the shoe without the gaiter attached comprises of: Upper: 57% PVC, 43% Leather Sole: 100% PVC When the gaiter is attached, the composition of the upper is as follows: 60%…

  • 600009789 HMRC 15 February 2024 – 14 February 2027 · 6402 99 93 00

    A unisex clog style slip on shoe for indoor or outdoor use. It covers the foot but not the ankle with a strap over the heel part which can be brought forward. Comes in sizes 4 - 8, and comes in several colours. It is made from EVA (ethylene vinyl acetate) done by injection moulding. Packaged by a…

282 rulings in total for this code

Legal notes

Subheading note

1. For the purposes of subheadings 640212, 640219, 640312, 640319 and 640411, the expression ‘sports footwear’ applies only to:

  1. (a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;

  2. (b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

Chapter notes: Chapter 64 →

HTS code 6402.99.08 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 6402.99 (other footwear with outer soles and uppers of rubber: other footwear, other).

The general duty is 37.5%, and quantities are declared in prs.

For the same subheading, the UK duty is 16%, the EU duty is 16.8%–17%, the Türkiye duty is 16.8%–17%, the Canada duty is 17.5%, the Mexico duty is 35%, the Brazil duty is 35%, the Argentina duty is 0%–20%, the Peru duty is 11%, the New Zealand duty is 0%–10%, the Taiwan duty is 0%–7.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 20%–25% and the Nigeria duty is 10%–20%.

The United States imported goods of subheading 6402.99 worth US$5.1bn in 2024; the largest supplier was China.

Questions and answers

What is the USA import duty for HTS code 6402.99.08?

The general duty in the Harmonized Tariff Schedule of the United States is 37.5%; 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 6402.99.08 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 6402.99 as a whole, the largest supplier in 2024 was China (US$2.7bn), followed by Vietnam.

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Typical products

Everyday names, not part of the legal text.