Harmonized Tariff Schedule of the United States · HTS code · HS 6406.90
6406.90.30: Other footwear parts: Of rubber or plastics
Other footwear parts
Not declarable on its own: use one of its 2 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:
- 6406.90 Other:
- Of other materials:
- 6406.90.30 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.
No additional measures recorded for this origin.
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| General (MFN) | — | 5.3% |
| 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 | 80% |
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
- 6406.90.30 Of rubber or plastics 5.3%
- 6406.90.30.30 Bottoms doz., kg
- 6406.90.30.60 Other doz., kg
Same subheading in other tariffs
6406.90 Parts of footwear: other
UK Free Third-country duty 9 tariff lines 
EU 3% Third-country duty 4 tariff lines 
Türkiye 3% Third-country duty 11 tariff lines 
Canada Free – 10% Third-country duty 4 tariff lines · average 3.8% 
Mexico Free – 10% Third-country duty 3 tariff lines · average 3.3% 
Brazil 16.2% Third-country duty 3 tariff lines 
Argentina 18% Third-country duty 18 tariff lines 
Peru 11% Third-country duty 2 tariff lines 
New Zealand Free – 5% Third-country duty 19 tariff lines · average 4.7% 
Japan 3.4% – 25% Third-country duty 5 tariff lines · average 16.4% 
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 3 tariff lines 
North Macedonia 3% – 10% Third-country duty 5 tariff lines · average 8.6% 
Nigeria 10% Third-country duty 3 tariff lines USA lines: 6406.90
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.
- N349967 U.S. CBP
The tariff classification of footwear inserts from China
- N349986 U.S. CBP
The tariff classification of footwear inserts from China
- N349485 U.S. CBP
The tariff classification of Duran shoes, Invisa Brace AFOs, InvisaSole insoles, and toe-lift wedges from China
- H330775 U.S. CBP
Affirmation of NY N326427; Tariff classification of footwear insoles
- N337572 U.S. CBP
The classification, country of origin, and marking of footwear parts from China
- N326427 U.S. CBP
The tariff classification of footwear insoles from Canada
- N326311 U.S. CBP
The tariff classification of footwear and footwear parts from Thailand
- N325373 U.S. CBP
The tariff classification of footwear and footwear parts from Thailand
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.
HTS code 6406.90.30 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 6406.90 (parts of footwear: other).
The general duty is 5.3%.
2 statistical sub-lines below it are used in the declaration.
For the same subheading, the UK duty is free, the EU duty is 3%, the Türkiye duty is 3%, the Canada duty is 0%–10%, the Mexico duty is 0%–10%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 11%, the New Zealand duty is 0%–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 3%–10% and the Nigeria duty is 10%.
The United States imported goods of subheading 6406.90 worth US$202m in 2024; the largest supplier was China.
Questions and answers
What is the USA import duty for HTS code 6406.90.30?
The general duty in the Harmonized Tariff Schedule of the United States is 5.3%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Is there a lower rate for 6406.90.30 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 6406.90 as a whole, the largest supplier in 2024 was China (US$115m), followed by Vietnam.
Typical products
Everyday names, not part of the legal text.