Harmonized Tariff Schedule of the United States · HTS code · HS 6405.10

6405.10.00

6405.10.00: With uppers of leather or composition leather

Not declarable on its own: use one of its 3 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 6405 Other footwear:
  2. 6405.10.00 With uppers of leather or composition leather

What you pay

Importing into USA

Customs duty 10% 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) 25%
    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)—10%
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. 6405.10.00 With uppers of leather or composition leather 10%
  2. 6405.10.00.30 For men prs.
  3. 6405.10.00.60 For women prs.
  4. 6405.10.00.90 Other prs.

Footnotes

  • 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

6405.10 With uppers of leather or composition leather

UK 2% Third-country duty 1 tariff line EU 3.5% Third-country duty 1 tariff line Türkiye 3.5% Third-country duty 1 tariff line Canada Free – 18% Third-country duty 2 tariff lines · average 9% Mexico 35% Third-country duty 1 tariff line Brazil 35% Third-country duty 3 tariff lines Argentina 20% Third-country duty 78 tariff lines Peru 11% Third-country duty 1 tariff line New Zealand Free – 10% Third-country duty 12 tariff lines · average 8.3% Japan 3.4% – 30% Third-country duty 5 tariff lines · average 16.4% · 1× specific or compound duty Taiwan 7.5% Third-country duty 1 tariff line GCC 5% Third-country duty 3 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 2 tariff lines North Macedonia 25% Third-country duty 1 tariff line Nigeria 10% – 20% Third-country duty 2 tariff lines · average 15%

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.

  • N311412 U.S. CBP 19 May 2020 · 6405.10.00.60

    The tariff classification of footwear from China

  • N306263 U.S. CBP 11 October 2019 · 6405.10.00.30

    The tariff classification of footwear from China

  • N303947 U.S. CBP 30 April 2019 · 6405.10.00.60

    The tariff classification of footwear from Vietnam

  • N303188 U.S. CBP 11 March 2019 · 6405.10.00.60

    The tariff classification of footwear from China

  • N297852 U.S. CBP 11 July 2018 · 6405.10.00.60

    The tariff classification of footwear from China

Legal notes

Chapter notes: Chapter 64 →

HTS code 6405.10.00 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 6405.10 (with uppers of leather or composition leather).

The general duty is 10%.

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

For the same subheading, the UK duty is 2%, the EU duty is 3.5%, the Türkiye duty is 3.5%, 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 3.4%–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 6405.10 worth US$33m in 2024; the largest supplier was China.

Questions and answers

What is the USA import duty for HTS code 6405.10.00?

The general duty in the Harmonized Tariff Schedule of the United States is 10%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 6405.10.00 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 6405.10 as a whole, the largest supplier in 2024 was China (US$6m), followed by Vietnam.

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