Harmonized Tariff Schedule of the United States · HTS code · HS 6403.91

6403.91.60

6403.91.60: Leather boots and ankle shoes: For men, youths and boys

Leather boots and ankle shoes

Not declarable on its own: use one of its 8 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather:
  2. Other footwear:
  3. 6403.91 Covering the ankle:
  4. Other:
  5. Other:
  6. 6403.91.60 For men, youths and boys

What you pay

Importing into USA

Customs duty 8.5% standard rate depends on the country of origin
Additional duties and charges 2 additional measures
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 2

  • 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
  • Additional dutyRussia rate increase (Pub. L. 117-110) — Russian Federation (rates in lieu of column 2) 26.5%
    Applies to goods from
    Russia
    In force
    from 28 June 2022
    Legal act
    HTSUS 9903.90.08

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—8.5%
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, Belarus20%

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

  1. 6403.91.60 For men, youths and boys 8.5%
  2. 6403.91.60.10 Work footwear prs.
  3. 6403.91.60.30 With pigskin uppers prs.
  4. 6403.91.60.40 Other prs.
  5. 6403.91.60.50 With pigskin uppers prs.
  6. 6403.91.60.60 Other prs.
  7. 6403.91.60.65 With pigskin uppers prs.
  8. 6403.91.60.75 Other prs.
  9. 6403.91.60.90 Other prs.

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%
  • 9903.90.08 Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter

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

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.

  • N345609 U.S. CBP 21 February 2025 · 6403.91.60.90

    The tariff classification of boys’ shoes from Hungary

  • N341228 U.S. CBP 9 August 2024 · 6403.91.60.90

    The tariff classification of footwear from Hungary

  • N341229 U.S. CBP 8 August 2024 · 6403.91.60.90

    The tariff classification of footwear from Hungary

  • N341226 U.S. CBP 7 August 2024 · 6403.91.60.90

    The tariff classification of footwear from Hungary

  • N331103 U.S. CBP 2 March 2023 · 6403.91.60.75

    The tariff classification of footwear from Vietnam

  • N328046 U.S. CBP 6 October 2022 · 6403.91.60.10

    The tariff classification of boots and boot liners from Bangladesh

  • N327207 U.S. CBP 16 August 2022 · 6403.91.60.75

    The tariff classification of footwear from Cambodia

  • N321018 U.S. CBP 3 September 2021 · 6403.91.60.75

    The tariff classification of footwear from Vietnam

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 →

In the Harmonized Tariff Schedule of the United States, 6403.91.60 is one of 4 lines under subheading 6403.91, footwear with outer soles of rubber, plastics, leather.

The general duty is 8.5%.

8 statistical sub-lines below it are used in the declaration.

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 6403.91.60?

The general duty in the Harmonized Tariff Schedule of the United States is 8.5%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 6403.91.60 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 6403.91 as a whole, the largest supplier in 2024 was Vietnam (US$1bn), followed by China.

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