Harmonized Tariff Schedule of the United States · HTS code · HS 6405.90

6405.90.20

6405.90.20: Disposable footwear, designed for one-time use

Other footwear (textile sole etc.)

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 6405 Other footwear:
  2. 6405.90 Other:
  3. 6405.90.20 Disposable footwear, designed for one-time use

What you pay

Importing into USA

Customs duty 3.8% standard rate depends on the country of origin
Additional duties and charges 1 additional measure
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 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 schemeCountriesRate
General (MFN)—3.8%
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, Belarus35%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Same subheading in other tariffs

6405.90 Other footwear, other

UK 4% – 16% Third-country duty 2 tariff lines · average 10% EU 4% – 17% Third-country duty 2 tariff lines · average 10.5% Türkiye 4% – 17% Third-country duty 2 tariff lines · average 10.5% Canada 18% Third-country duty 1 tariff line Mexico 35% Third-country duty 3 tariff lines Brazil 35% Third-country duty 1 tariff line Argentina 20% Third-country duty 19 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 8 tariff lines · average 19.9% · 2× specific or compound duty Taiwan 5% Third-country duty 1 tariff line GCC 5% Third-country duty 4 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 2 tariff lines North Macedonia 25% Third-country duty 2 tariff lines Nigeria 10% – 20% Third-country duty 2 tariff lines · average 15%

USA lines: 6405.90

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.

  • N364972 U.S. CBP 2 October 2026 · 6405.90.90.60

    The tariff classification of a women’s clog shoe from China

  • N363599 U.S. CBP 19 August 2026 · 6405.90.90.60

    The tariff classification of a man’s waterproof boot from China

  • N358788 U.S. CBP 2 March 2026 · 6405.90.90.60

    The tariff classification of a waterproof boot from Cambodia

  • N349762 U.S. CBP 26 June 2025 · 6405.90.90.60

    The tariff classification of traction overshoes from China, Vietnam and Korea

61 rulings in total for this code

Legal notes

Chapter notes: Chapter 64 →

HTS code 6405.90.20 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 6405.90 (other footwear, other).

The general duty is 3.8%, and quantities are declared in prs.

For the same subheading, the UK duty is 4%–16%, the EU duty is 4%–17%, the Türkiye duty is 4%–17%, the Canada duty is 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 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 6405.90 worth US$234m in 2024; the largest supplier was China.

Questions and answers

What is the USA import duty for HTS code 6405.90.20?

The general duty in the Harmonized Tariff Schedule of the United States is 3.8%; the supplementary unit is prs. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 6405.90.20 under US trade agreements?

Yes. The Special column reads “Free (A*,AU, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,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 6405.90 as a whole, the largest supplier in 2024 was China (US$93m), followed by Vietnam.

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