HS code for shoes
Classifying shoes turns on what the upper is made of, whether a textile-upper shoe is athletic, and who the shoes are for. The cases below are how CBP classified specific shoes.
Athletic sneaker with a textile upper, over $12/pair
- HTS code CBP assigned
- 6404.11.90
- General duty rate
- 20%
- Section 301 (applies to products of China)
- List 4A - 7.5% (heading 9903.88.15)
Duty rate as of 2026-10-02 (2026 HTS Revision 20). Section 301 status as of 2026-10-02 (2026 HTS Revision 20). Product-specific Section 301 exclusions are not checked. Verify the duty rate and Section 301 status with a licensed customs broker.
A women’s closed-toe, closed-heel, below-the-ankle, lace-up sneaker with a predominately textile upper and a rubber or plastics outer sole, valued over $12 per pair. CBP found the shoe athletic footwear, as it “possesses characteristics suitable for athletic pursuits”.
CBP classified a women’s closed-toe, closed-heel, below-the-ankle, lace-up sneaker under HTS 6404.11.9050, at a general duty rate of 20%.
“The applicable subheading for style 150998 will be 6404.11.9050”
Not this case if your goods are:
- sneakers with uppers over 50% leather by external surface area
These fall on a different line with a different duty rate or Section 301 status. Ask us →
Closed-toe, closed-heel lace-up shoe with a rubber or plastic upper and a foxing-like band, over $6.50 but not over $12/pair
- HTS code CBP assigned
- 6402.99.80
- General duty rate
- 90¢/pr. + 20%
- Section 301 (applies to products of China)
- List 4A - 7.5% (heading 9903.88.15)
Duty rate as of 2026-10-02 (2026 HTS Revision 20). Section 301 status as of 2026-10-02 (2026 HTS Revision 20). Product-specific Section 301 exclusions are not checked. Verify the duty rate and Section 301 status with a licensed customs broker.
A man’s closed-toe, closed-heel, lace-up sneaker-style shoe with a polyurethane upper, a rubber or plastics outer sole and a foxing-like band, valued over $6.50 but not over $12 per pair. CBP found the outsole’s thin leather flocking “not sufficient to be considered leather or composition leather”.
CBP classified a man’s closed-toe, closed-heel, lace-up sneaker-style shoe featuring a polyurethane upper under HTS 6402.99.8031, at a general duty rate of 90¢/pr. + 20%.
“The applicable tariff provision for the “Men’s Perry Ellis Magnifico” (SKU # PEA23F0249A-2E) and the “Men’s Polo Poni” (SKU # POA24F1126A-1E) will be 6402.99.8031”
Not this case if your goods are:
- footwear worn over, or in lieu of, other footwear for protection
- shoes with a protective metal toe-cap
- shoes with an outer sole of leather or composition leather
These fall on a different line with a different duty rate or Section 301 status. Ask us →
Leather moccasin-style shoe, men's
- HTS code CBP assigned
- 6403.99.60
- General duty rate
- 8.5%
- Section 301 (applies to products of China)
- List 4A - 7.5% (heading 9903.88.15)
Duty rate as of 2026-10-02 (2026 HTS Revision 20). Section 301 status as of 2026-10-02 (2026 HTS Revision 20). Product-specific Section 301 exclusions are not checked. Verify the duty rate and Section 301 status with a licensed customs broker.
A men’s closed-toe, closed-heel, below-the-ankle moccasin-style shoe with a leather upper.
CBP classified a men’s, closed toe/closed heel, below-the-ankle moccasin style shoe under HTS 6403.99.6075, at a general duty rate of 8.5%.
“The applicable subheading for the men’s style 97222 Genuine Suede Slippers/Men’s Tan will be will be 6403.99.6075”
Not this case if your goods are:
- shoes with a welt (a strip stitched around the edge that joins the upper to the sole) (HTS term: “welt footwear”)
- unisex shoes, in styles commonly worn by both men and women (HTS term: “footwear commonly worn by both sexes”)
- shoes with a leather outer sole of turned construction (sewn inside out, then turned right side out)
These fall on a different line with a different duty rate or Section 301 status. Ask us →
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None of these match? Ask us