Official description
Footwear with outer soles of leather or composition leather and uppers of textile materials.
Duty columns explained
- Column 1 — General (MFN / NTR): 10%. Standard ad valorem rate for most-favored-nation trading partners on this 'valued over $2.50/pair' break. This is the base rate before any Section 301, Section 232, or AD/CVD overlay.
- Column 1 — Special (FTA / preference): Free. Duty-free for goods that qualify under listed programs (for example USMCA, the Korea FTA, or GSP-type provisions) when rules-of-origin and documentation requirements are met.
- Column 2 (non-NTR): 35%. Statutory rate for the small set of countries that do not receive normal trade relations treatment. Most commercial imports are dutiable under Column 1.
Statistical suffixes under this subheading
6404.20.4030— For men.6404.20.4060— For women.6404.20.4090— Other (for example children's or unisex).
Classification caveats
- Classification depends on upper material, sole material, construction, and use.
- China-origin entries may need Chapter 99 review for Section 301 overlays.
How to review this code
Treat this HTS page as the starting point for product review, not the final filing instruction. Match the official description against item material, construction, intended use, units, and packaging before using the duty columns in a landed-cost model.
The related changes below are the source-linked signals that Tariff Sentinel watches for saved codes. A matching code can still need Chapter 99, country-of-origin, preference-program, or AD/CVD scope review before an entry is filed.
Because 6404.20.40 is exposed to Section 301 and AD/CVD risk, the highest-leverage way to stay current is a saved-code monitor rather than a one-off lookup. See Section 301 tariff change alerts or AD/CVD scope-risk alerts to review which USTR, Federal Register, and CBP notices Tariff Sentinel tracks for this code and how an alert fits a landed-cost workflow. The active trigger to watch now is the 2026 China Section 301 four-year review, which USTR opened in May 2026 and which re-examines the lists that set this code’s China overlay.
Origin drives most of the difference in landed cost, so importers usually start with the 6404.20.40 import duty from China estimate — China-origin goods can carry a program overlay on top of the base rate. For the mechanics behind that overlay, see how section 301 tariffs work, or open the 6404.20.40 import duty from Vietnam scenario to compare origins before a sourcing decision. Still deciding which number to classify against? The first six digits of 6404.20.40 are the international HS subheading every country shares, and only the full U.S. line above carries a duty rate — HS code vs HTS code works through where the two diverge.
What 6404.20.40 covers and how the $2.50/pair value break works
Subheading 6404.20 covers footwear with outer soles of leather or composition leather and uppers of textile materials. The 6404.20.40 break is specifically for pairs valued over $2.50 per pair, which carry a 10% Column 1 General rate. The neighboring break 6404.20.20, for the same construction valued not over $2.50 per pair, carries a higher 15% General rate, so the per-pair customs value — not just the materials — decides which rate applies. Footwear whose outer soles are rubber or plastics rather than leather or composition leather falls under different 6404 breaks (the 6404.11 and 6404.19 lines), so sole material and per-pair value both drive the classification.
Statistical suffixes and the China Section 301 List 4A overlay
At the 10-digit statistical level, 6404.20.4030 reports footwear for men, 6404.20.4060 for women, and 6404.20.4090 other; all share the 10% Column 1 General rate. China-origin footwear in this subheading has been subject to a Section 301 List 4A additional 7.5% ad valorem duty applied through Chapter 99 heading 9903.88.15, on top of the 10% base — a lower overlay than the 25% List 3 rate that hits many other Chinese imports. Verified against the live USITC Chapter 99 export on July 21, 2026, heading 9903.88.15 reads "The duty provided in the applicable subheading + 7.5%" and reaches China-origin articles "as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)" — U.S. note 20(s) is where the 8-digit List 4A subheading list legally lives, so that note, not a trade-press list, is what confirms whether a code such as 6404.20.40 is covered. On the 2026 review timing, be careful with a claim circulating in trade commentary: USTR's second four-year review notice (May 6, 2026) does not assign List 4A to one of the two underlying actions. It identifies List 4A by its own notice — 84 FR 43304 (August 20, 2019), as modified — and lists it among "the modifications to the July 6, 2018, action and August 23, 2018, action that are currently in effect," so no single statutory termination date can be inferred for the List 4A overlay from that notice alone; the July 6, 2018 action's request window closed July 5, 2026 and the August 23, 2018 action's runs June 24 to August 22, 2026. Section 301 scope and exclusions change over time, so confirm the current Chapter 99 treatment, any active exclusion, and the controlling entry date for your product before relying on a total-duty figure.
Frequently asked questions
What is the duty rate for HTS 6404.20.40?
The Column 1 General (most-favored-nation) rate is 10% ad valorem for pairs valued over $2.50. Goods that qualify under a listed free-trade agreement or preference program can enter Free, and the Column 2 rate for non-NTR countries is 35%. These are base rates before any Section 301, Section 232, or AD/CVD overlay.
What does the 'valued over $2.50/pair' threshold mean for 6404.20.40?
6404.20 splits leather-soled, textile-upper footwear by per-pair customs value. Pairs valued over $2.50 are classified under 6404.20.40 at 10% General, while pairs valued not over $2.50 fall under 6404.20.20 at a higher 15% General rate. The declared per-pair value, supported by commercial documentation, therefore determines which break and rate apply.
Are China-origin 6404.20.40 shoes subject to Section 301 tariffs?
Yes. Footwear in this subheading from China has carried a Section 301 List 4A additional 7.5% ad valorem duty applied through Chapter 99 heading 9903.88.15, on top of the 10% base rate. Do not assume that overlay has a scheduled end date. USTR's second four-year review notice (May 6, 2026) does not place List 4A inside either the July 6, 2018 action or the August 23, 2018 action; it lists List 4A — 84 FR 43304, as modified — among the modifications to both actions that are currently in effect, so the August 23, 2026 statutory date that applies to the August 23, 2018 action cannot be read across to the List 4A duty on this footwear without a USTR notice that says so. As of the July 21, 2026 source check the 7.5% overlay is still in force and no continuation or termination determination has published for either action. Confirm the current Chapter 99 heading, any exclusion, and your entry date against the official USTR and CBP sources before assuming a total rate.
Is footwear under 6404.20.40 subject to antidumping or countervailing duties?
AD/CVD coverage cannot be determined from an HTS code alone. There is no broad U.S. antidumping or countervailing duty order on finished footwear of this subheading, but specific footwear components or inputs can fall within the scope of other orders. Treat a saved-code match as a prompt to check the official Commerce and CBP AD/CVD scope records, not as an automatic duty conclusion.
Sources verified for this code
- USITC Harmonized Tariff Schedule — Chapter 64, subheading 6404.20.40 (retrieved Jul 19, 2026)
- USITC Harmonized Tariff Schedule — Chapter 99 heading 9903.88.15 (Section 301 List 4A) (retrieved Jul 19, 2026)
- USTR / Federal Register — Initiation of Second Four-Year Review (lists List 4A, 84 FR 43304, among the modifications currently in effect; does not assign it to either underlying action or state a termination date for it) (retrieved Jun 22, 2026)
- U.S. Customs CROSS rulings — classification examples for 6404.20 footwear (retrieved Jun 22, 2026)
Last verified: Jul 29, 2026. The duty columns and classification notes above were checked against the official USITC Harmonized Tariff Schedule and CBP rulings on that date. Always confirm the controlling description, current Chapter 99 treatment, and entry date in the official source before filing.
Recent changes affecting this code
USTR opens second four-year review process for China Section 301 actions
USTR initiated a review process that can later affect China-origin tariff actions and exclusions; the initiation notice itself does not change duty rates. Saved-code monitoring flags potentially affected HTS codes, links back to the official notice, and gives import teams a starting point for broker review before purchase orders or landed-cost assumptions change.
AD/CVD source watch: possible product-scope risk needs verification
AD/CVD scope cannot be determined from HTS code alone. Tariff Sentinel flags possible source overlap for footwear and footwear-component imports and sends users to Commerce, CBP, and USITC records for review, so a watched code becomes an investigation queue rather than an automatic duty conclusion.