Work boots & ankle boots covering the ankle with natural leather uppers Import Duty Rate — HTS 6403.91.6000
Work boots & ankle boots covering the ankle with natural leather uppers
Customs Duty Summary
Chapter 64 covers work boots & ankle boots covering the ankle with natural leather uppers (HTS 6403.91.6000) at a 8.5% Column 1 rate. When sourced from China, USTR Section 301 tariffs apply (Subject to Section 301 (7.5% - 25% if China origin)), bringing combined tariff liability to approximately 16.0% – 33.5%.
Tariff & Duty Rate Breakdown
Official USITC duty components applicable to HTS 6403.91.6000
prs
Standard MFN Column 1 Rate
Chapter 64
⚠️ Customs Notice: Illustrative reference — verify exact classification against USITC.gov before filing. Always verify binding rulings and final classification codes with US Customs and Border Protection (CBP) or a licensed customs broker prior to commercial entry filing.
Calculate Total Landed Cost
Need exact shipping costs, insurance, MPF, HMF, and profit margins for importing work boots & ankle boots covering the ankle with natural leather uppers?
Pre-populates the US customs engine instantly. Free & no signup required.
Footwear & Gaiters
Athletic sneakers, leather dress shoes, work boots, canvas sneakers, and casual slide footwear.
Related HTS Codes in Footwear & Gaiters
Compare duty rates and tariff classifications for related items
Sports footwear / athletic sneakers with rubber or plastic uppers and outer soles
Sports footwear / athletic sneakers with rubber or plastic uppers and outer soles
Men's or women's dress shoes with leather outer soles and uppers
Men's or women's dress shoes with leather outer soles and uppers
Canvas tennis shoes, basketball shoes & sneakers with rubber/plastic soles and textile uppers
Canvas tennis shoes, basketball shoes & sneakers with rubber/plastic soles and textile uppers
Sandals, flip-flops & casual slide footwear with rubber/plastic uppers
Sandals, flip-flops & casual slide footwear with rubber/plastic uppers
Frequently Asked Questions for HTS 6403.91.6000
Official tariff rules, origin differences, and regulatory compliance for importing work boots & ankle boots covering the ankle with natural leather uppers
What customs duty is owed when importing footwear under HTS 6403.91.6000?
Footwear classified under HTS 6403.91.6000 (work boots & ankle boots covering the ankle with natural leather uppers) faces a Column 1 General MFN tariff rate of 8.5% based on invoice transaction value. If manufactured in China, an additional 7.5% Section 301 duty applies, pushing total duty exposure to 16.0% – 33.5%. Formal customs entry summaries also require payment of CBP's 0.3464% Merchandise Processing Fee (minimum $33.58, capped at $651.50).
How do customs duties on footwear under HTS 6403.91.6000 compare when sourcing from China versus Vietnam, Indonesia, or Mexico?
Importing footwear under HTS 6403.91.6000 from leading manufacturing centers like Vietnam, Indonesia, Cambodia, or Brazil incurs the base 8.5% MFN duty rate, completely bypassing China's 7.5% Section 301 tariff. Sourcing from Mexico under USMCA can qualify for 0% duty-free entry, but only if the footwear meets strict tariff-shift criteria on uppers and outer soles and achieves Regional Value Content (RVC) minimums (typically 55% net cost). Simply assembling imported non-originating upper components in Mexico does not confer USMCA duty-free origin.
What customs documentation and material reporting standards apply to footwear under HTS 6403.91.6000?
Commercial footwear imports under HTS 6403.91.6000 require the submission of an Interim Footwear Invoice or Footwear Detail Sheet (FDS) accompanying CBP Form 7501. Importers must certify the exact surface area percentages of the upper and outer sole materials (rubber/plastics vs leather vs textile), presence of foxing-like bands, and protective features. Shoes must feature indelible country-of-origin marking stamped on the tongue, collar, or sockliner, and synthetic materials must comply with California Prop 65 restrictions on phthalates and heavy metals.
Are footwear imports under HTS 6403.91.6000 eligible for duty-free entry under Section 321 de minimis?
No. The $800 de minimis exemption under 19 U.S.C. § 1321 has been suspended indefinitely for all countries of origin by CBP codified rules (19 CFR 10.151 and 19 CFR 145.31). Direct-to-consumer and commercial footwear shipments can no longer bypass Chapter 64's protective tariffs. Every entry of HTS 6403.91.6000 is assessed the full 8.5% MFN duty (and 7.5% Section 301 if Chinese origin) plus customs processing fees. Additionally, CBP actively inspects small parcel shipments for Intellectual Property Rights (IPR) trademark infringement and authentic footwear construction sheets. (Regulatory status verified as of Q3 2026; subject to active regulatory updates).