HS code for shoe insoles
The U.S. HS code for shoe insoles is usually 6406.90.30.60 (foam), with a 5.3% general duty and an estimated total of 17.8% from China and 17.8% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 42.8% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Foam | 6406.90.30.60 | 5.3% | 17.8% |
- 6406.90.30.60: Of other materials / Of rubber or plastics / Other
What decides the code
Removable foam insoles are classified as parts of footwear under heading 6406, specifically subheading 6406.90.30.60 for articles of rubber or plastics.
- The insole is a removable insert, not an outer sole, so it falls under heading 6406 as a part of footwear.
- The material is foam, a plastic, which places it in the rubber or plastics group under 6406.90.
- The item is a full insole rather than a heel cushion or other small part, which keeps it in the residual Other line of 6406.90.30.
Common mistakes
- Classifying foam insoles under heading 6404 or 6403 as footwear is wrong because the insole is sold alone and is not a complete shoe.
- Using heading 6406.20 for outer soles is wrong because a removable insole sits inside the shoe and is not the outer sole.
- Putting the insole in 6406.90.90 as other material is wrong because foam is a plastic and belongs in the rubber or plastics group.
Estimated U.S. duty by origin
- China
- 17.8% = 5.3% general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 42.8%.
- Vietnam
- 17.8% = 5.3% general + 12.5% Section 301: Forced labor action
For HTS 6406.90.30.60, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Foam
- CN 6406 90 50, 3%
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
Frequently asked questions
What is the HS code for shoe insoles?
The U.S. HTS code for shoe insoles is usually 6406.90.30.60 (foam). The first six digits, 6406.90, are the international HS code.
What is the U.S. import duty on shoe insoles from China?
The U.S. general duty on HTS 6406.90.30.60 is 5.3%. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 17.8% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 17.8%. Tariff data as of October 22, 2026.
Tariff schedule pages
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.