Parts of footwear — HTS 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
Chapter 64 › Heading 6406
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 6406 is a broad product category for certain footwear components and related articles, rather than complete shoes or boots. It generally covers uppers, whether or not attached to a sole that is not an outer sole; removable insoles, heel cushions, and similar items; and gaiters, leggings, and comparable articles, including their parts.
To reach the correct 8-digit HTSUS code, first identify exactly what the item is and how it is used. Then narrow the heading into the applicable subheading, usually by the article’s type and the material that gives it its essential character—such as textile, leather, rubber, plastics, or another material. The product’s construction and whether it is a complete component or only a part can also matter. The official HTSUS text, legal notes, and applicable classification guidance should be checked, and a customs broker or binding-ruling request may be appropriate for difficult cases.
What to check
- Describe the item precisely: upper, insole, heel cushion, gaiter, leggings, or another footwear part.
- Confirm whether an upper is attached to a sole and whether that sole is an outer sole; do not assume every sole attachment has the same treatment.
- Identify the constituent materials, construction, and which material gives the article its essential character.
- Read the full 8-digit subheading descriptions and any section, chapter, or heading notes—not just the first matching phrase.
- Keep product specifications, photos, samples, and supplier information supporting the classification, and seek broker advice or a binding ruling if the result is uncertain.
HTS heading 6406 summary
Parts of footwear is a 4-digit product category containing 1 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Sub-categories
| Code | Description |
|---|---|
| 6406.10 | Uppers and parts thereof, other than stiffeners |
| 6406.90 | Other |
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 6406.20.00.00 👉 | Outer soles and heels, of rubber or plastics | 2.7% | Free | 80% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 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. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.