HTS 6402.99.31 · Apparel, footwear and bags
Import duty on rubber and plastic shoes from Taiwan
Rubber and plastic shoes imported from Taiwan under HTS 6402.99.31 pay a total duty rate of about 10% of customs value for entries on November 3, 2026: the base (MFN) rate of 6%, plus Section 301 — forced labor (60 economies) (9903.05.76) at 10% in lieu. The Merchandise Processing Fee and Harbor Maintenance Fee also apply.
Pending: Adjusting Imports of Robotics, Industrial Machinery, and Their Parts and Components (effective November 2, 2026); Adjusting Imports of Wind Turbines and Their Parts and Components (effective October 28, 2026). Published but not yet in the HTS revision used here.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission, checked November 3, 2026.
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Line-by-line breakdown
HTS 6402.99.31.10, $10,000 customs value, shipped by ocean, entered November 3, 2026.
| Line | HTS / Chapter 99 | Rate | Amount |
|---|---|---|---|
| Base duty (MFN, column 1 general) Replaced by 9903.05.76 | 6402.99.31.10 | — | $0.00 |
| Section 301 — forced labor (60 economies) | 9903.05.76 | 10% in lieu | $1,000.00 |
| Merchandise Processing Fee 19 CFR 24.23 · FY2027 | 0.3464% | $34.64 | |
| Harbor Maintenance Fee 19 CFR 24.24 · ocean shipments | 0.125% | $12.50 | |
| Total duty and fees | $1,047.14 | ||
Computed on statistical line 6402.99.31.10; the 8 lines under 6402.99.31 share its rates unless a Chapter 99 list names a specific line. Estimate only, not a binding ruling. AD/CVD, quota and agency fees are not included.
Frequently asked questions
What is the tariff on rubber and plastic shoes from Taiwan?
Which Chapter 99 tariffs apply to rubber and plastic shoes from Taiwan?
- 9903.05.76: Section 301 — forced labor (60 economies), 10% in lieu
Are there exemptions for rubber and plastic shoes from Taiwan?
- 9903.05.91 may apply if the goods qualify: Articles that are donations by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering
- 9903.05.92 may apply if the goods qualify: Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds
- 9903.06.15 may apply if the goods qualify: Articles the product of Taiwan, as provided for in subdivision (j)(10)(ii) of U.S. note 52 to this subchapter
Do rubber and plastic shoes need a permit or other agency filing?
Are there antidumping or countervailing duties on rubber and plastic shoes from Taiwan?
Rubber and plastic shoes from other countries
Related products from Taiwan
See the full HTS heading: HTS 6402.