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.
The merchandise processing fee (MPF) and harbor maintenance fee (HMF) are charged on the entered (customs) value, separately from duty, so the real landed cost is higher than the duty rate alone. MPF is 0.3464% of the entered value with a fiscal-year minimum and maximum that CBP adjusts for inflation — $33.58 to $651.50 per formal entry in FY2026, plus a $4.03 surcharge on manually filed entries. HMF is 0.125% and applies to cargo arriving by vessel, not to air or most land entries. A duty-preference claim (for example USMCA on qualifying non-China origin) can lower the base duty but does not waive these fees — confirm the current fee amounts and any exemption in the official CBP sources for your entry date.
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.
Importer review notes
Use this scenario to pressure-test a quote, sourcing decision, or upcoming shipment before the entry is prepared. The estimate combines the current base duty with monitored origin overlays, but it does not prove that the supplier, product facts, or entry date qualify for a preferred treatment.
For China origin, review Chapter 99 and Section 301 treatment alongside the base HTS line. For Vietnam and Mexico, confirm origin documentation, transshipment risk, and any preference-program claim before assuming a lower landed cost. Saved alerts are most useful when they are tied to the specific code and country used in purchase orders. Keep a note of the supplier, product bill of materials, declared origin, and planned entry month so a later tariff notice can be reviewed against the same facts. Store those assumptions next to the landed-cost estimate.
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.
Why can duty for 6404.20.40 differ by country of origin?
The base HTS duty is the same regardless of origin, but country-of-origin programs add or remove layers. China-origin goods may need a Section 301 Chapter 99 check; Mexico-origin goods may claim USMCA preference with rules-of-origin support; any origin can raise AD/CVD scope questions. Always pair the 6404.20.40 HTS code with the country of origin, supplier facts, and planned entry date rather than treating origin as a simple multiplier.
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. The merchandise processing fee (MPF) is 0.3464% of the entered value, with an FY2026 minimum of $33.58 and maximum of $651.50 per formal entry, and ocean shipments also pay a 0.125% harbor maintenance fee (HMF). On this $50,000 entered-value example that is about $236 in fees on top of the 10% duty, so budget for an effective landed duty-and-fee rate rather than the duty rate alone.
Is this 6404.20.40 duty estimate the final landed cost?
No. It combines the current Column 1 base rate with monitored origin overlays only. It does not confirm preference-program eligibility, resolve AD/CVD scope, or include the merchandise processing and harbor maintenance fees shown above. Verify the controlling HTS description, current Chapter 99 treatment, and the entry date in the official source before filing.
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 6404.20.40 base duty columns behind this Vietnam scenario were checked against the official USITC HTS on that date. Origin overlays and program treatment can change between checks — always confirm the controlling description, current Chapter 99 treatment, and entry date in the official source before filing.