Harmonized Tariff Schedule of the United States · HTS code · HS 6402.99
6402.99.27: Rubber and plastic shoes (not ankle-covering): Sandals and similar footwear of plastics, produced in one piece by molding
Rubber and plastic shoes (not ankle-covering)
Not declarable on its own: use one of its 3 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 6402 Other footwear with outer soles and uppers of rubber or plastics:
- Other footwear:
- 6402.99 Other:
- Other:
- Having uppers of 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 (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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):
- Other:
- 6402.99.27 Sandals and similar footwear of plastics, produced in one piece by molding
What you pay
Importing into USA
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 scheme | Countries | Rate |
|---|---|---|
| General (MFN) | — | 3% |
| US–Australia FTA AU | Australia | Free |
| US–Bahrain FTA BH | Bahrain | Free |
| US–Chile FTA CL | Chile | Free |
| US–Colombia TPA CO | Colombia | Free |
| US–Israel FTA IL | Israel | Free |
| US–Jordan FTA JO | Jordan | Free |
| US–Korea FTA KR | South Korea | Free |
| US–Morocco FTA MA | Morocco | Free |
| US–Oman FTA OM | Oman | Free |
| CAFTA-DR P | Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua | Free |
| US–Panama TPA PA | Panama | Free |
| US–Peru TPA PE | Peru | Free |
| USMCA S | Canada, Mexico | Free |
| US–Singapore FTA SG | Singapore | Free |
| Column 2 | Cuba, North Korea, Russia, Belarus | 35% |
Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).
Subdivisions
- 6402.99.27 Sandals and similar footwear of plastics, produced in one piece by molding 3%
- 6402.99.27.30 For men prs.
- 6402.99.27.60 For women prs.
- 6402.99.27.90 Other prs.
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
- 6402.99.04Having uppers of 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 (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except 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)
- 6402.99.08Footwear 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
- 6402.99.12Valued not over $3/pair
- 6402.99.16Valued over $3 but not over $6.50/pair
- 6402.99.19Valued over $6.50 but not over $12/pair
- 6402.99.21Incorporating a protective metal toe-cap: other, other, valued over $12/pair
- 6402.99.23Made on a base or platform of wood
- 6402.99.25Made on a base or platform of cork
- 6402.99.27Sandals and similar footwear of plastics, produced in one piece by molding
- 6402.99.31Having uppers of which over 90 percent of the external: other, other
- 6402.99.32Other footwear with outer soles and uppers of rubber: other footwear, other, other, other, protective active footwear
- 6402.99.33Footwear 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
- 6402.99.41Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter
- 6402.99.49Footwear with open toes or open heels: other
- 6402.99.61Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter
- 6402.99.69Valued not over $3/pair: other
- 6402.99.71Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter
- 6402.99.79Valued over $3 but not over $6.50/pair: other
- 6402.99.80Valued over $6.50 but not over $12/pair
- 6402.99.90Other footwear with outer soles and uppers of rubber: other footwear, other, other, other, other, valued over $12/pair
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.
- N357047 U.S. CBP
The tariff classification of various molded footwear from China
- N354200 U.S. CBP
The tariff classification of a one-piece molded clog from China
- N354301 U.S. CBP
The tariff classification of a one-piece molded slip-on shoe from China
- N349979 U.S. CBP
The tariff classification of one-piece molded flip flops and slides from China
- N334084 U.S. CBP
The tariff classification of footwear from China
- N326847 U.S. CBP
The tariff classification of footwear from China
- N321412 U.S. CBP
The tariff classification of footwear from China
- N320436 U.S. CBP
The tariff classification of footwear from Italy; Correction to N319947
Legal notes
Subheading note
1. For the purposes of subheadings 640212, 640219, 640312, 640319 and 640411, the expression ‘sports footwear’ applies only to:
(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;
(b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
In the Harmonized Tariff Schedule of the United States, 6402.99.27 is one of 20 lines under subheading 6402.99, other footwear with outer soles and uppers of rubber: other footwear, other.
The general duty is 3%.
3 statistical sub-lines below it are used in the declaration.
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$5bn in 2024; the largest supplier was China.
Questions and answers
What is the USA import duty for HTS code 6402.99.27?
The general duty in the Harmonized Tariff Schedule of the United States is 3%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Is there a lower rate for 6402.99.27 under US trade agreements?
Yes. The Special column reads “Free (AU, BH, CL, CO,D,E, 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$3bn), followed by Vietnam.
Typical products
Everyday names, not part of the legal text.