HTS heading 6406 · Chapter 64
HTS 6406: Parts of footwear
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 has 45 tariff lines with a duty rate; the general (MFN) rates are Free (8 lines), 6.8% (4 lines), 7.5% (3 lines) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 6406.10 | Uppers and parts thereof, other than stiffeners: | ||||
| Formed uppers: | |||||
| Of leather or composition leather: | |||||
| 6406.10.05.00 | For men, youths and boys[prs.] | 8.5% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 20% | Estimate → |
| 6406.10.10.00 | For other persons[prs.] | 10% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 20% | Estimate → |
| Of textile materials: | |||||
| 6406.10.20 | 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% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S, SG) | 20% | |
| 6406.10.20.31 | For men[prs.] | Estimate → | |||
| 6406.10.20.61 | Other[prs.] | Estimate → | |||
| Other: | |||||
| 6406.10.25.00 | Valued not over $3/pair[prs.] | 33.6% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | 84% | Estimate → |
| 6406.10.30.00 | Valued over $3 but not over $6.50/pair[prs.] | 63¢/pr. + 26.2% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | $1.58/pr. + 66% | Estimate → |
| 6406.10.35.00 | Valued over $6.50 but not over $12/pair[prs.] | 62¢/pr. + 13.7% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | $1.58/pr. + 35% | Estimate → |
| 6406.10.40.00 | Valued over $12/pair[prs.] | 7.5% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | 35% | Estimate → |
| Other: | |||||
| 6406.10.45.00 | 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[prs.] | 6% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 35% | Estimate → |
| 6406.10.50.00 | Other[prs.] | 26.2% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 66% | Estimate → |
| Other: | |||||
| 6406.10.60.00 | Of rubber or plastics[prs.] | Free | 80% | Estimate → | |
| 6406.10.65.00 | Of leather[prs.] | Free | 15% | Estimate → | |
| 6406.10.70.00 | 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[prs.] | Free | 35% | Estimate → | |
| Other: | |||||
| Of cotton: | |||||
| 6406.10.72.00 | 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[prs.] | 11.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 62.9% | Estimate → |
| 6406.10.77.00 | Other (369)[prs., kg] | 11.2% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) | 62.9% | Estimate → |
| Other: | |||||
| 6406.10.85.00 | 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[prs.] | 4.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 78.5% | Estimate → |
| 6406.10.90 | Other | 4.5% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 78.5% | |
| Of textile materials other than cotton: | |||||
| 6406.10.90.20 | Of wool or fine animal hair (469)[prs., kg] | Estimate → | |||
| 6406.10.90.40 | Of man-made fibers (669)[prs., kg] | Estimate → | |||
| 6406.10.90.60 | Other (899)[prs., kg] | Estimate → | |||
| 6406.10.90.90 | Other[prs., kg] | Estimate → | |||
| 6406.20.00.00 | Outer soles and heels, of rubber or plastics[prs., kg] | 2.7% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% | Estimate → |
| 6406.90 | Other: | ||||
| 6406.90.10.00 | Of wood[kg] | 2.6% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 33 1/3% | Estimate → |
| Of other materials: | |||||
| 6406.90.15 | Of textile materials | 14.9% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 72% | |
| Of man-made fibers: | |||||
| Leg-warmers: | |||||
| 6406.90.15.05 | Containing 23 percent or more by weight of wool or fine animal hair (459)[doz., kg] | Estimate → | |||
| 6406.90.15.10 | Other (659)[doz., kg] | Estimate → | |||
| 6406.90.15.40 | Other (659)[doz., kg] | Estimate → | |||
| Other: | |||||
| Leg-warmers: | |||||
| 6406.90.15.50 | Of cotton (359)[doz., kg] | Estimate → | |||
| 6406.90.15.60 | Of wool or fine animal hair (459)[doz., kg] | Estimate → | |||
| 6406.90.15.70 | Other (859)[doz., kg] | Estimate → | |||
| 6406.90.15.80 | Other[doz., kg] | Estimate → | |||
| 6406.90.30 | Of rubber or plastics | 5.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% | |
| 6406.90.30.30 | Bottoms[doz., kg] | Estimate → | |||
| 6406.90.30.60 | Other[doz., kg] | Estimate → | |||
| 6406.90.60.00 | Of leather[kg] | Free | 15% | Estimate → | |
| 6406.90.90.00 | Other[kg] | Free | 45% | Estimate → | |
| 6501.00 | Hat forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt: | ||||
| Of fur felt: | |||||
| 6501.00.30.00 | For men or boys[doz., kg] | Free | $16/doz. + 25% | Estimate → | |
| 6501.00.60.00 | Other[doz., kg] | 96¢/doz. + 1.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | $16/doz. + 25% | Estimate → |
| 6501.00.90.00 | Other (459)[No., kg] | 10.3¢/kg + 10.3% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) | 88.2¢/kg + 55% | Estimate → |
| 6502.00 | Hat shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, not lined, nor trimmed: | ||||
| Of vegetable fibers, of unspun fibrous vegetable materials, of paper yarn or of any combination thereof: | |||||
| 6502.00.20.00 | Sewed[doz., kg] | 34¢/doz. + 3.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | $3/doz. + 50% | Estimate → |
| Not sewed: | |||||
| 6502.00.40.00 | Not bleached and not colored[doz., kg] | 4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
| 6502.00.60 | Bleached or colored | Free | 25¢/doz. + 25% | ||
| 6502.00.60.30 | Of paper[doz.] | Estimate → | |||
| 6502.00.60.60 | Other[doz., kg] | Estimate → | |||
| 6502.00.90 | Other | 6.8% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA,OM,P,PA, PE,S,SG) | 90% | |
| 6502.00.90.30 | Of man-made fibers (659)[doz., kg] | Estimate → | |||
| 6502.00.90.60 | Other[doz., kg] | Estimate → | |||
| 6504.00 | Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: | ||||
| Of vegetable fibers, of unspun fibrous vegetable materials, of paper yarn or of any combination thereof: | |||||
| 6504.00.30.00 | Sewed[doz., kg] | 6% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | $3/doz. + 50% | Estimate → |
| 6504.00.60.00 | Not sewed[doz., kg] | 94¢/doz. + 4.6% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | $3.50/doz. + 50% | Estimate → |
| 6504.00.90 | Other | 6.8% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA,NP,OM,P,PA, PE,S,SG) | 90% | |
| Sewed: | |||||
| 6504.00.90.15 | Of man-made fibers (659)[doz., kg] | Estimate → | |||
| 6504.00.90.45 | Other[doz., kg] | Estimate → | |||
| Not sewed: | |||||
| 6504.00.90.60 | Of man-made fibers (659)[doz., kg] | Estimate → | |||
| 6504.00.90.75 | Other[doz., kg] | Estimate → | |||
| 6505.00 | Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: | ||||
| 6505.00.01.00 | Hair-nets[kg] | 9.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 90% | Estimate → |
| Other: | |||||
| Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed: | |||||
| 6505.00.04 | Of fur felt | Free | $16/doz. + 25% | ||
| 6505.00.04.10 | For men or boys[doz., kg] | Estimate → | |||
| 6505.00.04.50 | Other[doz., kg] | Estimate → | |||
| 6505.00.08.00 | Other[No., kg] | 13.5¢/kg + 6.3% + 1.9¢/article | Free (AU,BH, CL,CO,IL,JO,KR, MA,NP,OM,P, PA,PE,S,SG) | 88.2¢/kg + 55% + 12.5¢/ article | Estimate → |
| Other: | |||||
| Of cotton, flax or both: | |||||
| 6505.00.15 | Knitted | 7.9% | Free (AU,BH, CL,CO,E*,IL,JO, KR,MA,NP,OM,P, PA,PE,S,SG) | 45% | |
| Of cotton: | |||||
| 6505.00.15.15 | For babies (239)[doz., kg] | Estimate → | |||
| Other: | |||||
| 6505.00.15.25 | Visors, and other headgear which provides no covering for the crown of the head (359)[doz., kg] | Estimate → | |||
| 6505.00.15.40 | Other (359)[doz., kg] | Estimate → | |||
| 6505.00.15.60 | Other (859)[doz., kg] | Estimate → | |||
| Not knitted: | |||||
| 6505.00.20 | Certified hand-loomed and folklore products; and headwear of cotton | 7.5% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, NP,OM,P,PA,PE,S,SG) | 37.5% | |
| 6505.00.20.30 | For babies (239)[doz., kg] | Estimate → | |||
| 6505.00.20.60 | Other (359)[doz., kg] | Estimate → | |||
| 6505.00.25 | Other | 7.5% | Free (AU,BH, CL,CO,E*,IL,JO, KR,MA,NP,OM,P, PA,PE,S,SG) | 37.5% | |
| 6505.00.25.45 | Visors, and other headgear of cotton which provides no covering for the crown of the head (359)[doz., kg] | Estimate → | |||
| 6505.00.25.90 | Other (859)[doz., kg] | Estimate → | |||
| Of wool: | |||||
| 6505.00.30 | Knitted or crocheted or made up from knitted or crocheted fabric | 25.4¢/kg + 7.7% | Free (AU,BH, CL,CO,IL,JO,KR, MA,NP,OM,P, PA,PE,S,SG) | $1.10/kg + 50% | |
| 6505.00.30.30 | For babies (439)[doz., kg] | Estimate → | |||
| Other: | |||||
| 6505.00.30.45 | Visors, and other headgear which provides no covering for the crown of the head (459)[doz., kg] | Estimate → | |||
| 6505.00.30.90 | Other (459)[doz., kg] | Estimate → | |||
| 6505.00.40 | Other | 31¢/kg + 7.9% | Free (AU,BH, CL,CO,IL,JO,KR, MA,NP,OM,P, PA,PE,S,SG) | $1.10/kg + 50% | |
| 6505.00.40.30 | For babies (439)[doz., kg] | Estimate → | |||
| Other: | |||||
| 6505.00.40.45 | Visors, and other headgear which provides no covering for the crown of the head (459)[doz., kg] | Estimate → | |||
| 6505.00.40.90 | Other (459)[doz., kg] | Estimate → | |||
| Of man-made fibers: | |||||
| Knitted or crocheted or made up from knitted or crocheted fabric: | |||||
| 6505.00.50 | Wholly or in part of braid | 6.8% | Free (AU,BH, CL,CO,IL,JO,KR, MA,NP,OM,P, PA,PE,S,SG) | 90% | |
| 6505.00.50.30 | For babies (239)[doz., kg] | Estimate → | |||
| Other: | |||||
| 6505.00.50.45 | Visors, and other headgear which provides no covering for the crown of the head (659)[doz., kg] | Estimate → | |||
| 6505.00.50.90 | Other (659)[doz., kg] | Estimate → | |||
| 6505.00.60 | Not in part of braid | 20¢/kg + 7% | Free (AU,BH, CL,CO,IL,JO,KR, MA,NP,OM,P, PA,PE,S,SG) | 99.2¢/kg + 65% | |
| 6505.00.60.30 | For babies (239)[doz., kg] | Estimate → | |||
| Other: | |||||
| 6505.00.60.40 | Containing 23 percent or more by weight of wool or fine animal hair (459)[doz., kg] | Estimate → | |||
| Other: | |||||
| 6505.00.60.45 | Visors, and other headgear which provides no covering for the crown of the head (659)[doz., kg] | Estimate → | |||
| 6505.00.60.90 | Other (659)[doz., kg] | Estimate → | |||
| Other: | |||||
| 6505.00.70 | Wholly or in part of braid | 6.8% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) | 90% | |
| 6505.00.70.30 | For babies (239)[doz., kg] | Estimate → | |||
| Other: | |||||
| 6505.00.70.45 | Visors, and other headgear which provides no covering for the crown of the head (659)[doz., kg] | Estimate → | |||
| 6505.00.70.90 | Other (659)[doz., kg] | Estimate → | |||
| 6505.00.80 | Not in part of braid | 18.7¢/kg + 6.8% | Free (AU,BH, CL,CO,IL,JO,KR, MA,NP,OM,P, PA,PE,S,SG) | 99.2¢/kg + 65% | |
| 6505.00.80.15 | Nonwoven disposable headgear without peaks or visors[doz., kg] | Estimate → | |||
| Other: | |||||
| 6505.00.80.45 | For babies (239)[doz., kg] | Estimate → | |||
| Other: | |||||
| 6505.00.80.50 | Visors, and other headgear which provides no covering for the crown of the head (659)[doz., kg] | Estimate → | |||
| 6505.00.80.90 | Other (659)[doz., kg] | Estimate → | |||
| 6505.00.90 | Other | 20.7¢/kg + 7.5% | Free (AU,BH, CL,CO,IL, JO,KR,MA,NP,OM,P, PA,PE,S,SG) | 99.2¢/kg + 65% | |
| 6505.00.90.30 | Containing 70 percent or more by weight of silk or silk waste (759)[doz., kg] | Estimate → | |||
| Other: | |||||
| 6505.00.90.45 | Of fine animal hair (459)[doz., kg] | Estimate → | |||
| 6505.00.90.50 | Of paper yarn[doz., kg] | Estimate → | |||
| Other: | |||||
| 6505.00.90.76 | Of unspun vegetable fibers[doz., kg] | Estimate → | |||
| 6505.00.90.89 | Other (859)[doz., kg] | Estimate → |
103 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 6406.10.05.00 at the general rate of 8.5%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (8.5%) | $850.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $897.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- R
- Caribbean Basin Trade Partnership Act
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.
