Duty layers
Estimated CBP entry fees and effective landed rate
As of Jul 2, 2026, importing 6404.20.40 from China carries an estimated 17.5% ad valorem duty plus about $236 in CBP entry fees on a $50,000 entered value ($173 merchandise processing fee + $63 ocean harbor maintenance fee) — an effective landed duty-and-fee rate near 18.0% before broker, bond, and other charges.
MPF and HMF are assessed on entered value separately from duty (0.3464% and 0.125%, the latter on vessel cargo only, plus $4.03 on a manually filed entry), so a preference claim that lowers 6404.20.40’s 10% base duty does not waive them. The $34 MPF minimum binds below about $9,694 entered value and the $652 maximum caps it above about $188,077. $236 of fees is 2.6% of the $9,188 duty on this entry, and 6.0% of the $3,938 origin overlay alone — the overlay, not the fee schedule, is what moves this landed cost.
Caveats
- Classification depends on upper material, sole material, construction, and use.
- Section 301 and product-specific exclusions can change the result. Verify Chapter 99 and entry-date treatment.
- Possible AD/CVD risk is flagged for review; no final AD/CVD rate is calculated.
Which Chapter 99 line this China entry reports under
A China-origin entry of 6404.20.40 reports its Section 301 overlay on heading 9903.88.15 (China Section 301 List 4A — plus 7.5 percent). In 2026 HTS Revision 18, read Sep 5, 2026, that heading carries the Column 1 General text “The duty provided in the applicable subheading + 7.5%” — the 7.5% stacked on 6404.20.40's 10% base rate to reach the 17.5% above, which is 75% of the base duty on this line. Its scope is set by U.S. note 20(r) and 20(s) — the verbatim article description and the full exception list are on the heading page rather than repeated here, because coverage of 6404.20.40 is decided by whether that note enumerates the subheading, not by the article text.
The line 6404.20.40 is most often confused with is 9903.88.03, the other Section 301 list heading reaching consumer goods. On 6404.20.40 the two produce 17.5% and 35% all-in against the same 10% base rate — $9,188 of duty on this $52,500 entry. Which one applies is settled by which U.S. note enumerates the 8-digit subheading, not by what textile-upper footwear with leather or composition-leather soles is, so U.S. note 20(r) and 20(s) is the thing to read.
The 10-digit break you actually file for 6404.20.40
The duty above is set at the 8-digit level, but an entry summary reports 10 digits, and 6404.20.40 splits into 3 statistical breaks. They do not change the 10% rate or the 9903.88.15 overlay — they change what the line says you imported, which is what a later scope review, exclusion request, or China origin question is read against.
6404.20.4030— For men.6404.20.4060— For women.6404.20.4090— Other (for example children's or unisex).
What 6404.20.40 costs if China loses normal trade relations treatment
The 17.5% estimate assumes Column 1 eligibility. 6404.20.40 carries a Column 2 rate of 35% for origins that do not get normal trade relations treatment — on this $52,500 base that is $18,375 instead of $9,188, about 2.0× the duty this scenario estimates. Column 2 status moves by statute, not by anything on an entry summary. In the other direction 6404.20.40 shows “Free for eligible preference programs” in the Special subcolumn — a claim the filer substantiates for textile-upper footwear with leather or composition-leather soles with rules-of-origin support.
Frequently asked questions
What is the estimated import duty for 6404.20.40 from China?
For China-origin goods, 6404.20.40 carries an estimated total duty of about 17.5% — the 10% Column 1 General base rate plus the 7.5% Section 301 overlay 6404.20.40 reports under Chapter 99 heading 9903.88.15 (China Section 301 List 4A — plus 7.5 percent). On a $52,500 customs-plus-freight base that is roughly $9,188 in duty. This is a review estimate, not a filing instruction: preference-program eligibility, product scope, AD/CVD review, and the entry date can change the final landed cost.
Which Chapter 99 heading does 6404.20.40 from China report under?
9903.88.15 — China Section 301 List 4A — plus 7.5 percent. Its Column 1 General rate reads “The duty provided in the applicable subheading + 7.5%”, which is where the 7.5% in the estimate above comes from, taking 6404.20.40 from 10% to 17.5%. Scope is set by U.S. note 20(r) and 20(s), and coverage is decided by whether that note enumerates the 8-digit subheading — not by whether textile-upper footwear with leather or composition-leather soles matches the heading's article text. Read U.S. note 20(r) and 20(s) against 6404.20.40 for your own entry date; the exclusion headings named in the article description can remove a subheading from the overlay entirely.
How much does China origin change the duty on 6404.20.40?
Across the origins tracked here, 6404.20.40 runs from 10% (Mexico) to 17.5% (China) — a 7.5% spread on one tariff line, with China at 17.5%. The 10% Column 1 General rate in 6404.20.40 does not move with origin — what moves is the Chapter 99 layer stacked on top of it. For China, that layer is heading 9903.88.15, adding 7.5%; an origin outside the Section 301 action reports no 9903.88 line at all.
Does the 6404.20.40 duty from China include the merchandise processing fee?
No — CBP entry fees are charged separately from duty and on top of it. On this $50,000 entered-value example the MPF is $173 and the ocean HMF $63. $236 of fees is 2.6% of the $9,188 duty on this entry, and 6.0% of the $3,938 origin overlay alone — the overlay, not the fee schedule, is what moves this landed cost.
What is still unresolved in this 6404.20.40 from China estimate?
Three things, specific to this scenario. Classification depends on upper material, sole material, construction, and use. Coverage under 9903.88.15 is set by U.S. note 20(r) and 20(s), which enumerates the subheadings the overlay reaches — an 8-digit match on 6404.20.40 is a reason to read the note, not proof of coverage. And 2 tracked changes touch this code and origin — USTR opens second four-year review process for China Section 301 actions; AD/CVD source watch: possible product-scope risk needs verification — each of which can move the answer before your entry date.
Official sources for this scenario
- 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)
- CBP customs user fees adjusted for inflation, FY2026 (Federal Register, CBP Dec. 25-10) — MPF minimum $33.58, maximum $651.50 (retrieved Jul 2, 2026)
- eCFR — 19 CFR § 24.23 (merchandise processing fee, 0.3464%) and § 24.24 (harbor maintenance fee, 0.125%) (retrieved Jul 2, 2026)
Entry-fee rates reviewed: Jul 2, 2026. The MPF and HMF rates and the FY2026 minimum/maximum above were checked against the official CBP and eCFR sources on that date.
Last verified: Jul 29, 2026. The 10% / Free / 35% duty columns for 6404.20.40 were read against the official USITC HTS on that date, and heading 9903.88.15 against 2026 HTS Revision 18. What can move before your entry date is not the same on every line: for textile-upper footwear with leather or composition-leather soles it is classification depends on upper material, sole material, construction, and use, and whether U.S. note 20(r) and 20(s) still enumerates 6404.20.40. Confirm both in the official source before filing.