6406.10.30.00
Valued over $3 but not over $6.50/pair
Classification path
- 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
- Uppers and parts thereof, other than stiffeners
- Formed uppers
- Of textile materials
- Other
- Valued over $3 but not over $6.50/pair
Rates of duty
- General (MFN)
- 63¢/pr. + 26.2%
- Column 2Cuba, North Korea, Russia, Belarus
- $1.58/pr. + 66%
- Unit of quantity
- prs.
Trade agreement rates
Related 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%
- 6406.10.35.00Valued 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
About heading 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
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.
Full guide to heading 6406Products 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
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%.
Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.