Harmonized Tariff Schedule of the United States · HTS code · HS 6406.10
6406.10.60: Shoe uppers and parts: Of rubber or plastics
Shoe uppers and parts
Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof:
- 6406.10 Uppers and parts thereof, other than stiffeners:
- Other:
- 6406.10.60 Of rubber or plastics
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
Same subheading in other tariffs
6406.10 Uppers and parts thereof, other than stiffeners
UK Free Third-country duty 4 tariff lines 
EU 3% Third-country duty 2 tariff lines 
Türkiye 3% Third-country duty 3 tariff lines 
Canada Free – 8% Third-country duty 4 tariff lines · average 2% 
Mexico 20% Third-country duty 6 tariff lines 
Brazil 16.2% Third-country duty 1 tariff line 
Argentina Free Third-country duty 63 tariff lines 
Peru 11% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 11 tariff lines 
Japan 3.4% – 25% Third-country duty 3 tariff lines · average 17.8% 
Taiwan 2% Third-country duty 5 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 23% Third-country duty 2 tariff lines 
Nigeria 10% Third-country duty 1 tariff line USA lines: 6406.10
- 6406.10.05For men, youths and boys
- 6406.10.10Of leather or composition leather: for other persons
- 6406.10.20Of 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
- 6406.10.25Valued not over $3/pair
- 6406.10.30Valued over $3 but not over $6.50/pair
- 6406.10.35Valued over $6.50 but not over $12/pair
- 6406.10.40Uppers and parts thereof, other than stiffeners: formed uppers, of textile materials, other, valued over $12/pair
- 6406.10.45Of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) 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
- 6406.10.50Uppers and parts thereof, other than stiffeners: formed uppers, other, other
- 6406.10.60Of rubber or plastics
- 6406.10.65Uppers and parts thereof, other than stiffeners: other, of leather
- 6406.10.70Of textile materials 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
- 6406.10.72Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materials
- 6406.10.77Uppers and parts thereof, other than stiffeners: other, other, of cotton, other (369)
- 6406.10.85Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materials
- 6406.10.90Uppers and parts thereof, other than stiffeners: other, other, other, other
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.
- N328046 U.S. CBP
The tariff classification of boots and boot liners from Bangladesh
- N326612 U.S. CBP
The tariff classification of footwear from Italy
- N324318 U.S. CBP
The tariff classification of footwear parts from China
- N320436 U.S. CBP
The tariff classification of footwear from Italy; Correction to N319947
- N319947 U.S. CBP
The tariff classification of footwear from Italy
- N314439 U.S. CBP
The tariff classification of unformed footwear uppers from Vietnam
- N314441 U.S. CBP
The tariff classification of unformed footwear uppers from Vietnam
- N305247 U.S. CBP
The tariff classification of footwear parts from Vietnam
Legal notes
Notes
1. This chapter does not cover:
(a) disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
(b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
(c) worn footwear of heading 6309;
(d) articles of asbestos (heading 6812);
(e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or
(f) toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2. For the purposes of heading 6406, the term ‘parts’ does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606.
3. For the purposes of this chapter:
(a) the terms ‘rubber’ and ‘plastics’ include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
(b) the term ‘leather’ refers to the goods of headings 4107 and 4112 to 4114.
4. Subject to note 3 to this chapter:
(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
In the Harmonized Tariff Schedule of the United States, 6406.10.60 is one of 16 lines under subheading 6406.10, uppers and parts thereof, other than stiffeners.
The general duty is free, and quantities are declared in prs.
For the same subheading, the UK duty is free, the EU duty is 3%, the Türkiye duty is 3%, the Canada duty is 0%–8%, the Mexico duty is 20%, the Brazil duty is 16.2%, the Argentina duty is free, the Peru duty is 11%, the New Zealand duty is 5%, the Japan duty is 3.4%–25%, the Taiwan duty is 2%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 23% and the Nigeria duty is 10%.
The United States imported goods of subheading 6406.10 worth US$82m in 2024; the largest supplier was Guatemala.
Questions and answers
What is the USA import duty for HTS code 6406.10.60?
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 6406.10 as a whole, the largest supplier in 2024 was Guatemala (US$22m), followed by the Dominican Republic.