Duty layers
Estimated CBP entry fees and effective landed rate
As of Jul 2, 2026, importing 6404.20.40 from Vietnam carries an estimated 10% 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 10.5% 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 4.5% of the $5,250 duty on this entry. With no origin overlay on 6404.20.40 from Vietnam, fees are a larger share of the federal cost here than on an origin that carries a Chapter 99 add-on, so they are worth quoting rather than rounding away.
Caveats
- Classification depends on upper material, sole material, construction, and use.
- Vietnam origin does not automatically avoid AD/CVD risk or origin-transshipment scrutiny.
- Possible AD/CVD risk is flagged for review; no final AD/CVD rate is calculated.
Which Chapter 99 line this Vietnam entry reports under
No 9903.88 line is reported on a Vietnam-origin entry of 6404.20.40: the Section 301 action reaches products of China, so the 10% above is the 10% Column 1 General rate with nothing stacked on it. That makes declared origin — not the port of lading — the fact this entry turns on. Vietnam origin does not automatically avoid AD/CVD risk or origin-transshipment scrutiny. Substantial transformation in Vietnam is what has to be documented for textile-upper footwear with leather or composition-leather soles; goods finished in Vietnam from Chinese components can still be products of China for Section 301 purposes.
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 — they change what the line says you imported, which is what a later scope review, exclusion request, or Vietnam 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 Vietnam loses normal trade relations treatment
The 10% 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 $5,250, about 3.5× 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 Vietnam?
For Vietnam-origin goods, 6404.20.40 carries an estimated total duty of about 10% — the 10% Column 1 General base rate with no automatic add-on origin overlay applied in this estimate. On a $52,500 customs-plus-freight base that is roughly $5,250 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.
Does Vietnam origin avoid the China Section 301 tariffs on 6404.20.40?
Vietnam-origin goods are not subject to the China Section 301 overlay, so this estimate shows no Section 301 add-on for 6404.20.40. Vietnam origin does not automatically avoid AD/CVD risk or origin-transshipment scrutiny. Genuine origin — not just the shipping country — controls the outcome, and transshipment to disguise Chinese origin is an enforcement risk.
How much does Vietnam 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 Vietnam at 10%. 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. Vietnam reports no 9903.88 line on this entry, which is why the estimate above equals the base rate; a China-origin entry of the same article would add a Chapter 99 overlay to it.
Does the 6404.20.40 duty from Vietnam 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 4.5% of the $5,250 duty on this entry. With no origin overlay on 6404.20.40 from Vietnam, fees are a larger share of the federal cost here than on an origin that carries a Chapter 99 add-on, so they are worth quoting rather than rounding away.
What is still unresolved in this 6404.20.40 from Vietnam estimate?
Three things, specific to this scenario. Classification depends on upper material, sole material, construction, and use. Nothing here confirms that the article was substantially transformed in Vietnam rather than merely shipped from it, which is the fact a Section 301 overlay turns on. And one tracked change touch this code and origin — 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. 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. Confirm both in the official source before filing.