Heading 6406
HTS code 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
- Chapter
- 64 — Footwear
- Tariff lines
- 33
- General duty
- General duty rates from 2.6% to 33.6%, with 5 duty-free lines; 2 lines carry a specific or compound duty
Tariff lines under heading 6406
Full 10-digit codes with their general (MFN) duty rates. The correct line depends on the product's material, construction, and use.
| HTS code | Description | General rate | Unit |
|---|---|---|---|
| 6406.10.0500 | For men, youths and boys (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 leather or composition leather) | 8.5% | prs. |
| 6406.10.1000 | For other persons (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 leather or composition leather) | 10% | prs. |
| 6406.10.2031 | For men (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 > 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) | 10.5% | prs. |
| 6406.10.2061 | Other (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 > 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) | 10.5% | prs. |
| 6406.10.2500 | Valued not over $3/pair (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) | 33.6% | prs. |
| 6406.10.3000 | Valued over $3 but not over $6.50/pair (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) | 63¢/pr. + 26.2% | prs. |
| 6406.10.3500 | Valued over $6.50 but not over $12/pair (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) | 62¢/pr. + 13.7% | prs. |
| 6406.10.4000 | Valued over $12/pair (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) | 7.5% | prs. |
| 6406.10.4500 | 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 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 weather (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 > Other) | 6% | prs. |
| 6406.10.5000 | Other (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 > Other) | 26.2% | prs. |
| 6406.10.6000 | Of rubber or plastics (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 > Other) | Free | prs. |
| 6406.10.6500 | Of leather (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 > Other) | Free | prs. |
| 6406.10.7000 | Of 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 leather (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 > Other) | Free | prs. |
| 6406.10.7200 | Uppers 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 materials (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 > Other > Other > Of cotton) | 11.2% | prs. |
| 6406.10.7700 | Other (369) (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 > Other > Other > Of cotton) | 11.2% | prs., kg |
| 6406.10.8500 | Uppers 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 materials (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 > Other > Other > Other) | 4.5% | prs. |
| 6406.10.9020 | Of wool or fine animal hair (469) (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 > Other > Other > Other > Other > Of textile materials other than cotton) | 4.5% | prs., kg |
| 6406.10.9040 | Of man-made fibers (669) (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 > Other > Other > Other > Other > Of textile materials other than cotton) | 4.5% | prs., kg |
| 6406.10.9060 | Other (899) (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 > Other > Other > Other > Other > Of textile materials other than cotton) | 4.5% | prs., kg |
| 6406.10.9090 | Other (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 > Other > Other > Other > Other) | 4.5% | prs., kg |
| 6406.20.0000 | Outer soles and heels, of rubber or plastics (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) | 2.7% | prs., kg |
| 6406.90.1000 | Of wood (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 > Other) | 2.6% | kg |
| 6406.90.1505 | Containing 23 percent or more by weight of wool or fine animal hair (459) (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 > Other > Of other materials > Of textile materials > Of man-made fibers > Leg-warmers) | 14.9% | doz., kg |
| 6406.90.1510 | Other (659) (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 > Other > Of other materials > Of textile materials > Of man-made fibers > Leg-warmers) | 14.9% | doz., kg |
| 6406.90.1540 | Other (659) (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 > Other > Of other materials > Of textile materials > Of man-made fibers) | 14.9% | doz., kg |
| 6406.90.1550 | Of cotton (359) (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 > Other > Of other materials > Of textile materials > Other > Leg-warmers) | 14.9% | doz., kg |
| 6406.90.1560 | Of wool or fine animal hair (459) (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 > Other > Of other materials > Of textile materials > Other > Leg-warmers) | 14.9% | doz., kg |
| 6406.90.1570 | Other (859) (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 > Other > Of other materials > Of textile materials > Other > Leg-warmers) | 14.9% | doz., kg |
| 6406.90.1580 | Other (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 > Other > Of other materials > Of textile materials > Other) | 14.9% | doz., kg |
| 6406.90.3030 | Bottoms (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 > Other > Of other materials > Of rubber or plastics) | 5.3% | doz., kg |
| 6406.90.3060 | Other (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 > Other > Of other materials > Of rubber or plastics) | 5.3% | doz., kg |
| 6406.90.6000 | Of leather (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 > Other > Of other materials) | Free | kg |
| 6406.90.9000 | Other (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 > Other > Of other materials) | Free | kg |
Documents required to import under 6406
Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.
- Commercial InvoiceRequired
- Packing ListRequired
- Bill of Lading / Airway BillRequired
- CBP Entry Summary (7501)Required
Prepared and filed by your customs broker
- CBP Entry / Release (3461)Required
Prepared and filed by your customs broker
- Customs Bond (CBP 301)Conditional
Required for formal entries — generally shipments valued over $2,500
Single-entry or continuous bond, obtained through your broker or a surety
- Importer Security Filing (ISF "10+2")Conditional
Required for ocean freight only
Filed electronically at least 24 hours before loading at the foreign port
- Importer ID Input Record (CBP 5106)Conditional
Required to establish or update your importer-of-record number with CBP
One-time setup for a new importer; not filed per shipment
- Entry Manifest (CBP 7533)Conditional
Alternative to the 3461 for informal, low-value, or contiguous-country entries
Common questions
- What is HTS code 6406?
- HTS heading 6406 covers 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. It sits in Chapter 64 (footwear) of the US Harmonized Tariff Schedule and contains 33 tariff lines.
- What is the duty rate for HTS 6406?
- General duty rates from 2.6% to 33.6%, with 5 duty-free lines; 2 lines carry a specific or compound duty. The general rate applies to most-favoured-nation trading partners; goods from countries with a free trade agreement may qualify for a reduced or duty-free special rate.
- How many digits does a full HTS code have?
- US import entries require the full 10-digit HTS code. Heading 6406 is the first four digits — the remaining six narrow it down to the specific product, which is what determines the duty rate you actually pay.
Related headings in Chapter 64
- 6401Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
- 6402Other footwear with outer soles and uppers of rubber or plastics
- 6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
- 6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
- 6405Other footwear