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.
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 Section 301 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 and 6404.20.40 import duty from Mexico scenarios to compare origins before a sourcing decision.
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. This List 4A overlay is time-sensitive in 2026: USTR's second four-year review (notice published May 6, 2026) places List 4A under the August 23, 2018 action, whose continuation-request window runs June 24 to August 22, 2026, and the statute terminates that action — and with it the 7.5% List 4A duty on this footwear — on August 23, 2026 unless a benefiting U.S. domestic industry files a continuation request within the window. 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. This overlay is under review in 2026: List 4A sits within the August 23, 2018 action, which USTR's second four-year review (May 6, 2026 notice) is set to terminate on August 23, 2026 — ending the 7.5% List 4A duty — unless a benefiting U.S. domestic industry files a continuation request during the June 24 to August 22, 2026 window. 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 Jun 22, 2026)
- USITC Harmonized Tariff Schedule — Chapter 99 heading 9903.88.15 (Section 301 List 4A) (retrieved Jun 22, 2026)
- USTR / Federal Register — Initiation of Second Four-Year Review (List 4A continuation window June 24–Aug 22, 2026; action terminates Aug 23, 2026) (retrieved Jun 22, 2026)
- U.S. Customs CROSS rulings — classification examples for 6404.20 footwear (retrieved Jun 22, 2026)
Last verified: Jun 22, 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 and CBP records for review, so a watched code becomes an investigation queue rather than an automatic duty conclusion.