Harmonized Tariff Schedule of the United States · HTS code · HS 6404.19
6404.19.90: Footwear with outer soles of rubber or plastics: other, other, valued over $12/pair
Textile-upper shoes, rubber/plastic sole
Not declarable on its own: use one of its 3 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials:
- Footwear with outer soles of rubber or plastics:
- 6404.19 Other:
- Other:
- 6404.19.90 Valued over $12/pair
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) | — | 9% |
| 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
- 6404.19.90 Valued over $12/pair 9%
- 6404.19.90.30 For men prs.
- 6404.19.90.60 For women prs.
- 6404.19.90.90 Other prs.
Same subheading in other tariffs
6404.19 Footwear with outer soles of rubber or plastics: other
UK 16% Third-country duty 2 tariff lines 
EU 16.9% Third-country duty 2 tariff lines 
Türkiye 16.9% Third-country duty 2 tariff lines 
Canada Free – 18% Third-country duty 6 tariff lines · average 14.3% 
Mexico 35% Third-country duty 17 tariff lines 
Brazil 35% Third-country duty 1 tariff line 
Argentina 20% Third-country duty 40 tariff lines 
Peru 11% Third-country duty 1 tariff line 
New Zealand Free – 10% Third-country duty 20 tariff lines · average 9% 
Japan 6.7% – 30% Third-country duty 6 tariff lines · average 15.1% · 1× specific or compound duty 
Taiwan 7.5% Third-country duty 10 tariff lines 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 25% Third-country duty 2 tariff lines 
Nigeria 10% – 20% Third-country duty 2 tariff lines · average 15% USA lines: 6404.19
- 6404.19.15Footwear having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather
- 6404.19.20Footwear 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
- 6404.19.25With uppers of vegetable fibers
- 6404.19.30Less than 10 percent by weight of rubber or plastics: other
- 6404.19.36With uppers of vegetable fibers and having 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
- 6404.19.37With uppers of textile material other than vegetable fibers and having 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
- 6404.19.39Footwear with open toes or open heels: other, other
- 6404.19.42With uppers of vegetable fibers and having 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
- 6404.19.47With uppers of textile material other than vegetable fibers and having 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
- 6404.19.49Having soles: other
- 6404.19.52With uppers of vegetable fibers and having outer soles with textile 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
- 6404.19.57With uppers of textile material other than vegetable fibers and having 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
- 6404.19.59Valued not over $3/pair: other, other
- 6404.19.61With uppers of textile material other than vegetable fibers and having 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
- 6404.19.69Having soles: other
- 6404.19.72With uppers of vegetable fibers and having 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
- 6404.19.77With uppers of textile material other than vegetable fibers and having 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
- 6404.19.79Valued over $3 but not over $6.50/pair: other, other
- 6404.19.82Wither uppers of vegetable fibers and having 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
- 6404.19.87With uppers of textile material other than vegetable fibers and having 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
- 6404.19.89Valued over $6.50 but not over $12/pair: other
- 6404.19.90Footwear with outer soles of rubber or plastics: 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.
- N359450 U.S. CBP
The tariff classification of various footwear styles from Cambodia
- N357157 U.S. CBP
The tariff classification of a boy’s slip-on shoe from Vietnam
- N349485 U.S. CBP
The tariff classification of Duran shoes, Invisa Brace AFOs, InvisaSole insoles, and toe-lift wedges from China
- N349801 U.S. CBP
The tariff classification of a woman’s casual shoe from Vietnam
- N348725 U.S. CBP
The tariff classification of footwear from China
- N348485 U.S. CBP
The tariff classification of women’s footwear from China
- N346450 U.S. CBP
The tariff classification of footwear from China
- N345743 U.S. CBP
The tariff classification of footwear from China
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, 6404.19.90 is one of 22 lines under subheading 6404.19, footwear with outer soles of rubber or plastics: other.
The general duty is 9%.
3 statistical sub-lines below it are used in the declaration.
For the same subheading, the UK duty is 16%, the EU duty is 16.9%, the Türkiye duty is 16.9%, the Canada duty is 0%–18%, 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 Japan duty is 6.7%–30%, the Taiwan duty is 7.5%, 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 6404.19 worth US$4bn in 2024; the largest supplier was China.
Questions and answers
What is the USA import duty for HTS code 6404.19.90?
The general duty in the Harmonized Tariff Schedule of the United States is 9%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Is there a lower rate for 6404.19.90 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 6404.19 as a whole, the largest supplier in 2024 was China (US$2bn), followed by Vietnam.