Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

Every line of heading 6406

• 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.
• 6406.10 Uppers and parts thereof, other than stiffeners.
• 6406.10.05.00 For men, youths and boys (under: Of leather or composition leather) (prs.): General 8.5%; Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG); Column 2 20%.
• 6406.10.10.00 For other persons (under: Of leather or composition leather) (prs.): General 10%; Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG); Column 2 20%.
• 6406.10.20 Of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather: General 10.5%; Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S, SG); Column 2 20%.
• 6406.10.20.31 For men (under: Of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather) (prs.).
• 6406.10.20.61 Other (under: Of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather) (prs.).
• 6406.10.25.00 Valued not over $3/pair (under: Other) (prs.): General 33.6%; Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG); Column 2 84%.
• 6406.10.30.00 Valued over $3 but not over $6.50/pair (prs.): General 63¢/pr. + 26.2%; Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG); Column 2 $1.58/pr. + 66%.
• 6406.10.35.00 Valued over $6.50 but not over $12/pair (prs.): General 62¢/pr. + 13.7%; Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG); Column 2 $1.58/pr. + 35%.
• 6406.10.40.00 Valued over $12/pair (under: Other) (prs.): General 7.5%; Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG); Column 2 35%.
• 6406.10.45.00 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 and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) 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 (prs.): General 6%; Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG); Column 2 35%.
• 6406.10.50.00 Other (under: Other) (prs.): General 26.2%; Special Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG); Column 2 66%.
• 6406.10.60.00 Of rubber or plastics (under: Other) (prs.): General Free; Special none; Column 2 80%.
• 6406.10.65.00 Of leather (under: Other) (prs.): General Free; Special none; Column 2 15%.
• 6406.10.70.00 Of textile materials of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather (prs.): General Free; Special none; Column 2 35%.
• 6406.10.72.00 Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materials (prs.): General 11.2%; Special Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 62.9%.
• 6406.10.77.00 Other (369) (under: Of cotton) (prs., kg): General 11.2%; Special Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG); Column 2 62.9%.
• 6406.10.85.00 Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materials (prs.): General 4.5%; Special Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 78.5%.
• 6406.10.90 Other (under: Other): General 4.5%; Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG); Column 2 78.5%.
• 6406.10.90.20 Of wool or fine animal hair (469) (prs., kg).
• 6406.10.90.40 Of man-made fibers (669) (under: Of textile materials other than cotton) (prs., kg).
• 6406.10.90.60 Other (899) (under: Of textile materials other than cotton) (prs., kg).
• 6406.10.90.90 Other (under: Other) (prs., kg).
• 6406.20.00.00 Outer soles and heels, of rubber or plastics (prs., kg): General 2.7%; Special Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 80%.
• 6406.90 Other (under: Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof).
• 6406.90.10.00 Of wood (under: Other) (kg): General 2.6%; Special Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 33 1/3%.
• 6406.90.15 Of textile materials (under: Of other materials): General 14.9%; Special Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG); Column 2 72%.
• 6406.90.15.05 Containing 23 percent or more by weight of wool or fine animal hair (459) (doz., kg).
• 6406.90.15.10 Other (659) (under: Leg-warmers) (doz., kg).
• 6406.90.15.40 Other (659) (under: Of man-made fibers) (doz., kg).
• 6406.90.15.50 Of cotton (359) (under: Leg-warmers) (doz., kg).
• 6406.90.15.60 Of wool or fine animal hair (459) (doz., kg).
• 6406.90.15.70 Other (859) (under: Leg-warmers) (doz., kg).
• 6406.90.15.80 Other (under: Other) (doz., kg).
• 6406.90.30 Of rubber or plastics (under: Of other materials): General 5.3%; Special Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 80%.
• 6406.90.30.30 Bottoms (under: Of rubber or plastics) (doz., kg).
• 6406.90.30.60 Other (under: Of rubber or plastics) (doz., kg).
• 6406.90.60.00 Of leather (under: Of other materials) (kg): General Free; Special none; Column 2 15%.
• 6406.90.90.00 Other (under: Of other materials) (kg): General Free; Special none; Column 2 45%.

About these rates

The rates are those printed in the 2026 HTS Revision 23, published by the U.S. International Trade Commission. A 10-digit statistical line takes the rates printed on the 8-digit line above it. Chapter 99 duties (Section 232, Section 301, IEEPA) depend on the product, the origin and the date, are charged on top, and are not included. A code here is a strong lead, not a ruling: confirm it with a customs broker or a CBP binding ruling.