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
33 declarable lines
Heading 6406 covers parts of footwear rather than finished shoes: uppers and upper parts, outer soles and heels, removable insoles and heel cushions, and gaiters or leggings. The heading splits first by part type: 6406.10 for uppers and upper parts, 6406.20 for outer soles and heels of rubber or plastics, and 6406.90 for all other parts and for gaiters, leggings and similar articles. Within 6406.10 the main break is formed uppers versus other uppers and parts, then by material, with textile uppers further split by value per pair.
Products in this heading
- Formed leather uppers for men's shoes
- Formed textile uppers for women's shoes
- Rubber or plastics outer soles and heels
- Removable insoles and heel cushions
- Wooden shoe heels and parts
- Leg-warmers and gaiters of man-made fibers
- Leather upper parts cut but not assembled
- Textile upper parts of cotton
How to choose the right subheading
- Which part it is: upper or upper part, outer sole or heel, or another part such as an insole or legging.
- Whether an upper is a formed upper or another upper or part, since formed uppers have their own rate structure.
- Material of the upper: leather, composition leather, textile, rubber or plastics, or other.
- For textile uppers, the value per pair, which sets the rate band from not over $3 up to over $12.
- Fiber content and whether over 50% of the external surface area is leather, which moves an upper into a different line.
Often confused with
- Heading 6403Finished shoes with leather uppers
Completed footwear is classified in 6403, not as a part.
- Heading 6404Finished shoes with textile uppers
Assembled footwear with textile uppers goes to 6404.
- Heading 6401Waterproof rubber or plastics footwear
Footwear with uppers not fixed to the sole by stitching goes to 6401.
- Heading 6402Other rubber or plastics footwear
Finished rubber or plastics footwear is classified in 6402.
Frequently asked questions
What is the HTS code for leather shoe uppers for men?
Formed leather uppers for men, youths and boys are classified under 6406.10.05.00, with a general (MFN) rate of 8.5%.
How do I classify rubber outer soles and heels?
Outer soles and heels of rubber or plastics are classified under 6406.20.00.00, with a general (MFN) rate of 2.7%.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 6406
- 6406.10.05.00Of leather or composition leather / For men, youths and boys8.5%
- 6406.10.10.00Of leather or composition leather / For other persons10%
- 6406.10.20.31Formed uppers / Of textile materials / For men10.5%
- 6406.10.20.61Formed uppers / Of textile materials / Other10.5%
- 6406.10.25.00Formed uppers / Of textile materials / Valued not over $3/pair33.6%
- 6406.10.30.00Valued over $3 but not over $6.50/pair63¢/pr. + 26.2%
- 6406.10.35.00Valued over $6.50 but not over $12/pair62¢/pr. + 13.7%
- 6406.10.40.00Formed uppers / Of textile materials / Valued over $12/pair7.5%
- 6406.10.45.00Of 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 weather6%
- 6406.10.50.00Uppers and parts thereof, other than stiffeners / Formed uppers / Other26.2%
- 6406.10.60.00Uppers and parts thereof, other than stiffeners / Of rubber or plasticsFree
- 6406.10.65.00Uppers and parts thereof, other than stiffeners / Of leatherFree
- 6406.10.70.00Of 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 leatherFree
- 6406.10.72.00Uppers 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 materials11.2%
- 6406.10.77.00Uppers and parts thereof, other than stiffeners / Of cotton / Other (369)11.2%
- 6406.10.85.00Uppers 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 materials4.5%
- 6406.10.90.20Of wool or fine animal hair (469)4.5%
- 6406.10.90.40Of textile materials other than cotton / Of man-made fibers (669)4.5%
- 6406.10.90.60Of textile materials other than cotton / Other (899)4.5%
- 6406.10.90.90Uppers and parts thereof, other than stiffeners / Other4.5%
- 6406.20.00.00Outer soles and heels, of rubber or plastics2.7%
- 6406.90.10.00Of wood2.6%
- 6406.90.15.05Containing 23 percent or more by weight of wool or fine animal hair (459)14.9%
- 6406.90.15.10Of man-made fibers / Leg-warmers / Other (659)14.9%
- 6406.90.15.40Of textile materials / Of man-made fibers / Other (659)14.9%
- 6406.90.15.50Of textile materials / Leg-warmers / Of cotton (359)14.9%
- 6406.90.15.60Of wool or fine animal hair (459)14.9%
- 6406.90.15.70Of textile materials / Leg-warmers / Other (859)14.9%
- 6406.90.15.80Of other materials / Of textile materials / Other14.9%
- 6406.90.30.30Of other materials / Of rubber or plastics / Bottoms5.3%
- 6406.90.30.60Of other materials / Of rubber or plastics / Other5.3%
- 6406.90.60.00Of other materials / Of leatherFree
- 6406.90.90.00Of other materials / OtherFree