HS Code for Shoes
Footwear is classified across headings 6401 to 6406 of the HTS, with the correct subheading driven primarily by the materials of the upper and the outer sole, and secondarily by gender, value bracket, and whether the shoe covers the ankle. Most consumer shoes fall under heading 6403 (leather uppers), 6404 (textile uppers), or 6402 (all rubber/plastic). Duty rates vary widely — from 6% on plastic shoes to over 37% on inexpensive textile shoes — so material selection has a material impact on landed cost.
| HTS Code | Description | Duty Rate |
|---|---|---|
| 6403.99.60.40 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — Other footwear, Other, Other, Other, Other, For men, youths and boys, Other, Tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men, Other Men's leather casual shoes, not covering the ankle | 8.50% |
| 6403.99.60.75 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — Other footwear, Other, Other, Other, Other, For men, youths and boys, Other, Other, For men, Other Women's leather casual shoes, not covering the ankle | 8.50% |
| 6403.51.90.30 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — Other footwear with outer soles of leather, Covering the ankle, Other, Other, For other persons, For women, Other Men's leather boots covering the ankle | 10% |
| 6404.11.20.30 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials — Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like, 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, For men Men's athletic sneakers (textile uppers, rubber/plastic soles) | 10.50% |
| 6404.11.20.60 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials — Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like, 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, For women Women's athletic sneakers (textile uppers, rubber/plastic soles) | 10.50% |
| 6404.19.20.60 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials — Footwear with outer soles of rubber or plastics, Other, Footwear 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, For women Inexpensive textile-upper shoes (valued under $3/pair) | 37.50% |
| 6404.19.90.60 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials — Footwear with outer soles of rubber or plastics, Other, Other, Valued over $12/pair, For women Premium textile-upper shoes (valued over $12/pair) | 9% |
| 6402.99.31.55 | Other footwear with outer soles and uppers of rubber or plastics — Other footwear, Other, Other, Having uppers of 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 (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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), Other, Other, Other, For women, Work footwear All-rubber or all-plastic shoes (sandals, clogs, flip-flops) | 6% |
| 6405.20.30.60 | Other footwear — With uppers of textile materials, With uppers of vegetable fibers, For women Slippers and indoor footwear with textile uppers | 7.50% |
| 6406.10.05.00 | Parts of footwear (including uppers whether or not attached to soles other than outer soles) — Uppers and parts thereof, other than stiffeners, Formed uppers, Of leather or composition leather, For men, youths and boys Shoe uppers, formed but not yet assembled into footwear | 8.50% |
Footwear classification under the HTS is one of the more rate-sensitive areas of the tariff schedule. The first decision is the material of the **outer sole**, followed by the material of the **upper**.
If the outer sole is rubber or plastic and the upper is leather, the suggested heading is **6403**. Within 6403, ankle coverage matters: shoes not covering the ankle (low cuts, oxfords, loafers) fall under 6403.99, while shoes covering the ankle (boots, hi-tops) fall under 6403.51. Statistical suffixes split further by gender — for example, 6403.99.60.40 covers men's leather casual shoes and 6403.99.60.75 covers women's.
If the outer sole is rubber or plastic and the upper is **textile**, the suggested heading is **6404**. Athletic footwear (tennis, basketball, gym, training shoes) is broken out under 6404.11, while other textile-upper shoes fall under 6404.19. Within 6404.19, value brackets drive significantly different rates: shoes valued under $3/pair (6404.19.20) carry a 37.5% duty, while shoes valued over $12/pair (6404.19.90) drop to 9%. Importers should price shoes carefully — the value declared on the entry pushes rates up or down dramatically.
If both the upper and outer sole are rubber or plastic — including molded sandals, clogs, jellies, and flip-flops — the suggested heading is **6402**. Most fall under 6402.99 with a 6% rate.
Slippers and indoor shoes with textile uppers and non-rubber/non-plastic soles (often felt or leather) suggest **6405.20**.
Finally, shoe **uppers** that have been shaped but not yet attached to soles fall under **6406.10**, which is treated as a footwear part. Importers shipping uppers separately for domestic assembly should pay attention to this.
The gender, age, and athletic-vs-casual distinctions appear at the statistical suffix level, so even within the same 8-digit subheading, the right 10-digit suffix can differ between a men's sneaker and a women's sneaker.
Footwear duty rates range broadly from 6% (rubber/plastic shoes under 6402) to 37.5% (low-cost textile shoes under 6404.19.20), depending on materials, value, and gender. Some footwear may also be subject to country-specific additional duties or trade-program eligibility (for example USMCA), so total landed duty depends on origin in addition to classification.