The USITC Harmonized Tariff Schedule lists these subheadings under heading 6402 (Other footwear with outer soles and uppers of rubber or plastics:). Rates are the Column 1 general rates as served by hts.usitc.gov on 2026-10-02. Additional duties that depend on the country of origin sit in Chapter 99 and are not shown here.
| HTS no. | Description | General rate |
|---|---|---|
| 6402.12.00.00 | Ski-boots, cross-country ski footwear and snowboard boots | Free |
| 6402.19.05 | Golf shoes | 6% |
| 6402.19.15 | Other | 5.1% |
| 6402.19.30 | Valued not over $3/pair | Free |
| 6402.19.50 | Valued over $3 but not over $6.50/pair | 76¢/pr. + 32% |
| 6402.19.70 | Valued over $6.50 but not over $12/pair | 76¢/pr. + 17% |
| 6402.19.90 | Valued over $12/pair | 9% |
| 6402.20.00.00 | Footwear with upper straps or thongs assembled to the sole by means of plugs (zoris) | Free |
| 6402.91.05.00 | Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) | 6% |
| 6402.91.10.00 | Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather | 37.5% |
| 6402.91.16.00 | Valued not over $3/pair | 24% |
| 6402.91.20.00 | Valued over $3 but not over $6.50/pair | 90¢/pr. + 37.5% |
| 6402.91.26.00 | Valued over $6.50 but not over $12/pair | 90¢/pr. + 20% |
| 6402.91.30.00 | Valued over $12/pair | 20% |
| 6402.91.40 | Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather | 6% |
Source: USITC Harmonized Tariff Schedule, retrieved 2026-10-02.
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