Harmonized Tariff Schedule of the United States · HTS code · HS 6403.91
6403.91.11: Leather boots and ankle shoes: Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap
Leather boots and ankle shoes
Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather:
- Other footwear:
- 6403.91 Covering the ankle:
- 6403.91.11 Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap
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
Footnotes
- 9903.41.10 Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes — 40%
Same subheading in other tariffs
6403.91 Footwear with outer soles of rubber, plastics, leather: other footwear, covering the ankle
UK 4% – 8% Third-country duty 14 tariff lines · average 7.7% 
EU 5% – 8% Third-country duty 9 tariff lines · average 7.7% 
Türkiye 5% – 8% Third-country duty 9 tariff lines · average 7.7% 
Canada 18% Third-country duty 3 tariff lines 
Mexico 25% – 35% Third-country duty 9 tariff lines · average 33.9% 
Brazil 35% Third-country duty 2 tariff lines 
Argentina 20% Third-country duty 64 tariff lines 
Peru 11% Third-country duty 2 tariff lines 
New Zealand Free – 10% Third-country duty 18 tariff lines · average 8.9% 
Japan 21.6% – 30% Third-country duty 6 tariff lines · average 25.7% · 2× specific or compound duty 
Taiwan 5% Third-country duty 2 tariff lines 
GCC 5% Third-country duty 3 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 25% Third-country duty 9 tariff lines 
Nigeria 10% – 20% Third-country duty 2 tariff lines · average 15% USA lines: 6403.91
- 6403.91.11Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap
- 6403.91.30Footwear with outer soles of rubber, plastics, leather: other footwear, covering the ankle, other, welt footwear
- 6403.91.60For men, youths and boys
- 6403.91.90Footwear with outer soles of rubber, plastics, leather: other footwear, covering the ankle, other, other, for other persons
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.
- N345604 U.S. CBP
The tariff classification of girls’ shoes from Hungary
- N345609 U.S. CBP
The tariff classification of boys’ shoes from Hungary
- N341670 U.S. CBP
The tariff classification of footwear from China
- N341228 U.S. CBP
The tariff classification of footwear from Hungary
- 600013544 HMRC
Ladies Elongated Boots Used to protect the feet and lower legs, offering ankle support/weather resistance. Made from: Upper: Leather (Bovine), Polyamide/Nylon. Lining: Polyester, Polyamide/Nylon, Polyurethane. Soles: Rubber. Made by attaching the upper materials to the sole. Nett Weight: 1.5 kg.…
- 600012927 HMRC
Unisex Boot. Covering the ankle but no part of the calf. Made of 100% hair on leather uppers with a leopard effect printed. Outer soles made of plastic (PVC). With laces and an insole length exceeding 24 cm.
- 600009880 HMRC
A Unisex Boot covering the ankle with a detachable gaiter which covers the ankle and no part of the calves when the gaiter is not attached and has an insole of 24cm or over. The composition of the boot without the gaiter attached comprises of: Upper: 42% Leather, 38% PVC, 20% Elastic Sole: 100%…
37 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:
(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, 6403.91.11 is one of 4 lines under subheading 6403.91, footwear with outer soles of rubber, plastics, leather.
The general duty is free, and quantities are declared in prs.
For the same subheading, the UK duty is 4%–8%, the EU duty is 5%–8%, the Türkiye duty is 5%–8%, the Canada duty is 18%, the Mexico duty is 25%–35%, the Brazil duty is 35%, the Argentina duty is 20%, the Peru duty is 11%, the New Zealand duty is 0%–10%, the Japan duty is 21.6%–30%, 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 25% and the Nigeria duty is 10%–20%.
The United States imported goods of subheading 6403.91 worth US$3bn in 2024; the largest supplier was Vietnam.
Questions and answers
What is the USA import duty for HTS code 6403.91.11?
The general duty in the Harmonized Tariff Schedule of the United States is free; the supplementary unit is prs. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the United States import these goods from?
For subheading 6403.91 as a whole, the largest supplier in 2024 was Vietnam (US$1bn), followed by China.